If 10,000 Units That Were 50% Completed Were in Process

True/False

If 10,000 units that were 50% completed were in process on November 1, 90,000 units were completed during November, and 20,000 units were 20% completed on November 30, the number of equivalent units of production for November was 90,000.
(Assume no loss of units in production and that inventories are costed by the first-in, first-out method.)