Cadot Incorporated uses the weighted-average method in its process costing system. The following data concern the operations of the companys first processing department for a recent month.

Work in process, beginning:
Units in process	400
Percent complete with respect to materials	90%
Percent complete with respect to conversion	70%
Units started into production during the month	18,000
Work in process, ending:
Units in process	600
Percent complete with respect to materials	80%
Percent complete with respect to conversion	40%

Required:

Using the weighted-average method, determine the equivalent units of production for materials and conversion costs.