Carver, Inc. uses the weighted average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Work in process, beginning: 700 Units in process 50% Percent complete with respect to materials 40% Percent complete with respect to conversion 23,000 Units started into production during the month Work in process, ending: 200 Units in process 80% Percent complete with respect to materials 40% Percent complete with respect to conversion Required: Using the weighted-average method, what are the equivalent units of production for materials and for conversion costs