10 points Gaffigan Corporation uses process costing. The following data pertain to its Assembly Department for December Units in process, December 1: materials 80% complete, conversion 35% complete... 600 Units started into production during December 8,700 Units completed and transferred to the next department ... 8,000 Units in process, December 31: materials 55% complete, conversion 35% complete......... 1.300 Determine the equivalent units of production for the Assembly Department with respect to material and conversion costs using the weighted-average method