Brief Exercise 21-05 The Smelting Department of Concord Company has the following production data for November Production: Beginning work in process 3,300 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 9,400 units; and ending work in process 8,700 units that are 100% complete as to materials and 41% 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 Click if you would like to show Work for this question: Open Show Work