Polaris Products, Inc., produces snowmobile components for use with scientific applications. All direct materials used in production of these components are added at the beginning of the manufacturing process. Conversion costs are added evenly thereafter, as each unit is assembled. Polaris uses process costing and had the following production information available for the months of November and December:

• Number of units in beginning work in process inventory (Nov 0) (Dec 30)
• Number of units started during the month (Nov 160) (Dec 240)
• Total number of units transferred to finished goods (Nov 130) (Dec 220)

The units remaining in work in process at the end of November were approximately 60% complete. During the month of December, all of the beginning works in process units were completed and the units remaining in process at the end of the month were approximately 25% complete.

For the month of November, calculate the equivalent units produced for each of the two cost categories-direct materials and conversion costs.

For the month of December, calculate the equivalent units produced for each of the two cost categories-direct materials and conversion costs.