Current Attemptin Progress The Smelting Department of Sandhill Company has the following production data for November Beginning work in process 2.400 units that are 100% complete as to materials and 20% complete as to conversion costs: units completed and transferred out 10,800 units; and ending work in process 8,400 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Materials Conversion Costs Total equivalent units