At Greytown 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 July Sept. Units Percentage Completed -0- 2,500 20% Units Completed and Transferred Out 11,000 9,000 Percentage Units Completed 1,500 90% 5,000 70% Instructions Compute the equivalent units of production for materials and conversion costs for September.