At Crenshaw Company, materials are entered at the beginning of each process. Work in process inventories, with the percentage of work done on conversion, and production data for its Painting Department in selected months are as follows: Beginning Work In Process Ending Work in Process Month Units Percentage Completed Units Completed and Transferred Out Units Percentage Completed July 0 - 11,000 1,500 90% Sept. 2,500 20% 9,000 5,000 70% Compute the physical units for July Compute the equivalent units of production for materials and conversion costs for September.