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 Beginning work in process inventory Units started this period 64,000 Direct Materials Percent Percent Complete Complete 100% 80% Conversion 871,000 Units completed and transferred out Ending work in process inventory 750,000 185,000 100% 80% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 607,750 89,800 $ 697,550 4,067,250 1,706,200 5,773,450 $ 6,471,000 Required: 1. Compute equivalent units of production for both direct materials and conversion.