Trevor Mills produces agricultural feed at its only plant. Materials are added of the beginning of the process, Information on work-in: process in December follows: - Beginning inventory, 40,000 partially complete units, 10 percent complete with respect to conversion costs. - Units started in December, 101,000 units. - Units transferred out in December, 97,000 units. - Ending inventory, 44,000 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