Gaffigan Corporation uses process costing. The following data pertain to its Assembly Department for December Units in process. December 1: materials 80, complete. conversion 35. complete Units started into production during December Units completed and transferred to the next department Units in process, December 31: materials 35. complete. conversion 35 complete 600 8.700 8.000 1.300 Determine the equivalent units of production for the Assembly Department with respect to material and conversion costs using the weighted-average method