Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-in-process in December follows: *Beginning inventory, 22000 partially complete units, 10 percent complete with respect to conversion costs.

*Units started in December, 83,000 units.

*Units transferred out in December, 79,000 units.

*Ending inventory, 26,000 units, 62 percent complete with respect to conversion costs.

REQUIRED:

Compute the equivalent units for materials and conversion costs for December using the weighted-average method.