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:

Units 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................................................700

Percent complete with respect to materials .......50%

Percent complete with respect to conversion.....40%

Required:

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