McMillian Tire Company produces tires used on small trailers. The month of June ended with 300 tires in process, 85 percent complete as to direct materials and 50 percent complete as to conversion costs; 2,500 tires were transferred to finished goods during the month and 2,300 were started during the month. The beginning Work in Process Inventory was 65 percent complete as to direct materials and 45 percent complete as to conversion costs.

Required

Determine the denominators to be used in the calculations of cost per equivalent unit for materials and conversion costs.