Victory Company uses weighted average process costing. The company has two production processes. Conversion cost is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional information for the first process follows. Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 75,000 100% 80% Units started this period 869,000 Units completed and transferred out 745,000 Ending work in process inventory 199,000 100% 70% Beginning work in process inventory Direct materials $ 490,880 Conversion 132,645 $ 623,525 Costs added this period Direct materials 3,285,120 Conversion 2,520,255 5,805,375 Total costs to account for $ 6,428,900

Required: 1. Compute equivalent units of production for both direct materials and conversion.