Turkey Products Inc. uses a process costing system and has just completed production for the month of November 2014. The following production data were obtained from accounting records:
a. Units in the beginning inventory totaled 6,800 and were 30 percent complete as of November 1 (all direct materials were added to these products in the preceeding month).
B. During the period, 156,200 units were started.
C. 19,200 units were partially completed as of November 30, 2014.
D. Ending work in process inventory was 40 percent complete at month end.
From the data given, compute the equivalent units of production for the direct materials and conversion costs for the month ended November 30, 2014, assuming the company follows FIFO costing method.