9. The Smelting Department of Ivanhoe Company has the following production data for November. Beginning work in process 2,160 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 9,720 units; and ending work in process 7,560 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the physical units and the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Physical Units? Materials Conversion Costs Equivalent Units of Production: Materials Conversion Costs