Current Attempt in Progress TheKirkland Department of Marigold Company began the month of December with work in process inventory of 3.,760 units that are 100% complete as to materials and 30%8 complete as to conversion costs. Units completed and transferred out are 9,400 units. Ending work in process inventory contains 7.520 units that are 100% complete as to materials and 60%6 complete as to comersion costs. Compute the equivalent units of production for materials and conversion costs for the month of December