EX $4-18($Static$)$ Equivalent Units; Weighted$-$Average $($LO $4-1,4-3)$

Terra Energy Company refines a variety of petrochemical products. The following data are from the firm's Lodi plant.

$\backslash$table$[[$Work in process, November $1,2,000,000,$gallons$],[$Direct material,$100\%,$complete$],[$Conversion$,25,$complete$],[$Units started in process during November,$950,000,$gallons$],[$Work in process, November $30,240,000,$gallons$],[$Direct material,$100\%,$complete$],[$Conversion$,80\%,$complete$]]$

Required:

Compute the equivalent units of direct material and conversion for the month of November. Use the weighted$-$average method of process costing.

$\backslash$table$[[,$Equivalent Units$],[$Direct material,$],[$Conversion$,1,926,000$