Trevor Mills produces agricultural feed at its only plant. Materlals are added at the beginning of the process. Information on work-in process in December follows: - Beginning inventory. 42,000 partially complete units, 10 percent complete with respect to conversion costs. - Units started in December, 103,000 units. - Units transfetred out in December, 99,000 units. - Ending inventory, 46,000 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