California Products employs a process-costing system for its manufacturing operations. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout production. The information that follows relates to September.

Work in process, September 1 (20% complete as to conversion)		9,900
Units started in September		30,500
Total units to account for		40,400
Units completed during September		31,700
Work in process, September 30 (70% complete as to conversion)		8,700
Total units to account for		40,400

Required: A.Calculate equivalent units of direct material for September. B.Calculate equivalent units of conversion activity for September