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ABC Company operates two departments, the handling department and the packaging department. During November, the handling department reported the following information: % complete DM 55% % complete conversion 39% work in process, Nov. 1 units started during Nov. work in process, Nov. 30 units 46,000 68,000 23,000 60% 75% The cost of beginning work in process and the costs added during November were as follows: DM work in process, Nov. 1 costs incurred during Nov. $ 62,880 345,840 Conversion $ 75,775 660, 325 ABC Company employs a weighted average process costing system. The equivalent units with respect to direct materials were