Victory company uses weighted average process costing to account for its production costs. Conversion cost is added evenly throughout the process. Direct materials are added at the beginning of the process. During November, the company transferred 700,000 units of product to finished goods. At the end of November, the work in process consists of 180000 units that are 30% complete with respect to conversion. Beginning inventory had 420000 of direct materials and 139000 of conversion cost. the direct material cost added in November is 2220000 and the conversion cost added is 3254000. beginning work in process consisted of 60000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion. Of the units completed, 60,000 were from beginning work in process and 640,000 were started and completed.

a. Show the physical flow reconciliation

b. Determine Equivalent Units of Production with respect to DM and Conversion