The Smelting Department of Mathews Company has the following production and cost data for November.

Production: Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 8,000 units;

and ending work in process 7,000 units that are 100% complete as to materials and 40% complete as to conversion costs.

Compute the equivalent units of production for

(a) materials and

(b) conversion costs for the month of November.

AppendixLO1