Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work$-$inprocess in December follows:

Beginning inventory, $24,000$ partially complete units, $10$ percent complete with respect to conversion costs.

Units started in December, $85,000$ units.

Units transferred out in December, $81,000$ units.

Ending inventory, $28,000$ 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.

$\backslash$table$[[,\backslash$table$[[$Equivalent$],[$Units$]]],[$Materials$,],[$Conversion Costs,$]]$