I posted this question before the expert answer was incorrect according to my homework software, so I am very confused about how to work this type of problem moving forward. HELP

$117000 and $104840

Can you please explain how to calculate the equivalent untis under the FIFO method?

Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-inprocess in December follows: - Beginning inventory, 28,000 partially complete units, 10 percent complete with respect to conversion costs. - Units started in December, 89,000 units. - Units transferred out in December, 85,000 units. - Ending inventory, 32,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equivalent units for materials and conversion costs for December using the FIFO method