8-30. Compute Equivalent Units: FIFO Method (@LO 8-1. s) Materials are added at the beginning of the production process at Campo Company. Campo uses a FIFO process costing system. The following information on the physical flow of units is available for the month of November. Beginning work in process (70% complete) 90,000 Started in November 1,020,000 Completed in November and transferred out 960,000 Ending work in process (40% complete) 150.000 Required Compute the equivalent units for the conversion cost calculation 8-31. Compute Equivalent Units and Cost per Equivalent Unit: Weighted-Average Method (10 8-1, 5) Refer to the data in Exercise 8-30. Cost data for November show the following. Beginning WIP inventory Direct materials costs $ 35,670 Conversion costs 110,630 Current period costs Direct materials costs $ 408,330 Conversion costs 1,521.370 Required a. Compute the cost equivalent units for the conversion cost calculation assuming Campo uses the weighted average method. 6. Compute the cost per equivalent unit for materials and conversion costs for November