Trunkey products, Inc, uses a process costing system and has just completed production for the month of November 20xx. The following production data were obtained from the accounting records:
Units in beginning inventory totaled 6,800 and were 30 percent complete as of November 1 (all direct materials were added to these products in the preceding month). During the period, 156,200 units were started. 19,200 units were partially completed as of November 30, 20xx. Ending work in process inventory was 40 percent complete at month end.
From the data given, compute the equivalent units of production for direct materials and conversion costs for the month ended November 30, 20xx, assuming the company follows average costing method.

Trunkey Products, Inc. Equivalent Units of Production November 30, 20xx Physical Units Equivalent Units Direct Materials| % | Conversion % Costs