Exercise 8-20 (Algo) Compute Equivalent Units: Weighted-Average Method (LO 81,3) Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-in-process in December follows: - Beginning inventory, 36,000 partially complete units, 10 percent complete with respect to conversion costs. - Units started in December, 97,000 units. - Units transferred out in December, 93,000 units. - Ending inventory, 40,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equivalent units for materials and conversion costs for December using the weightedaverage method