Brief Exercise 16-5 The Smelting Department of Kiner Company has the following production and cost data for November. Production: Beginning work in process 3,900 units that are 100% complete as to materials and 29% complete as to conversion costs; units transferred out 9,100 units; and ending work in process 7,700 units that are 100% complete as to materials and 50% complete as to conversion 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