Brief Exercise 16-5 Your answer is incorrect. Try again. The Smelting Department of Kiner Company has the following production and cost data for November. Production: Beginning work in process 2,300 units that are 100% complete as to materials and 27% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 7,400 units that are 100% complete as to materials and 42% 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