Brief Exercise 16-5 The Smelting Department of Kiner Company has the following production and cost data for November. Production: Beginning work in process 3,700 units that are 10 % complete as to materials and 21% complete as to conversion costs units transferred out 1 400 units and end work in process 7,700 units that are 100% complete as to materials and 48% complete as to c onversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Materials Conversion Costs Total equivalent units Click if you would like to Show Work for this question: Open Show Work