Carver Inc. uses the weighted-average method in its process cost system. The following data concern the operations of the company’s first processing department for a recent month. Work in process, beginning: 

Work in process…………………700 

Percent complete with respect to materials…50% 

Percent complete with respect to conversion…..40% 

Units started into production during the month……………23,000 

Work in process, ending: Units in process……………….200 

Percent complete with respect to materials…..80% 

Percent complete with respect to conversion….40% 

Required: Using the weighted-average method, what are the equivalent units of productions for materials and for conversion costs?