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 $74,000100\%80\%$

Units started this period $847,000$

Units completed and transferred out $730,000$

Ending work in process inventory $191,000100\%60\%$

Beginning work in process inventory

Direct materials $ $359,190$

Conversion $147,805$ $ $506,995$

Costs added this period

Direct materials $2,403,810$

Conversion $2,808,2955,212,105$

Total costs to account for $ $5,719,100$

Required:

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