Carver Inc. uses the weighted-average method in it's process costing system. The following data concern the operations of the company's first processing department for a recent month.

Work in progress, beginning:

Units in progress 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 progress, ending:

Units in process 200

Percent complete with respect to materials 80%

Percent complete with regards to conversion 40%

Required:

Using the weighted-average method, what are the equivalent units of production for the materials and conversion costs? Please show your work.