Carver Inc. 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 process200

Percent complete with respect to materials ..80%

Percent complete with respect to conversion40%

Units started into production during the month23,000

Work in process, ending:

Units in process200

Percent complete with respect to materials ..80%

Percent complete with respect to conversion40%

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