Blackwell Corporation uses a process costing system and has just completed production for the month of December 20xx. The following production data were obtained from the accounting records: a. Units in beginning inventory totaled 9,000 and were 80 percent complete as of December 1 (all direct materials were added to these products in the preceding month). b. During the period, 216,000 units were started. c. 17,400 units were partially completed as of December 31, 20xx. d. Ending work in process inventory was 100 percent complete with respect to direct materials and 70 percent complete with respect to conversion costs at month end. Using the information provided, compute the equivalent units of production for direct materials and conversion costs for the month ended December 31, 20xx, assuming a FIFO costing flow. Physical Units Equivalent Units Direct Materials Conversion Costs loo