Carver Inc. uses the weighted-average method in its process cost system. The following data concern the operations of the companys first processing department for a recent month. Work in process, beginning: Work in process700 Percent complete with respect to materials50% Percent complete with respect to conversion..40% Units started into production during the month23,000 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 cost?