Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August.

		Percent Complete
	Units	Materials		Conversion
Work in process, August 1	600	40	%	35	%
Units started into production during August	9,800
Units completed during August and transferred to the next department	8,800
Work in process, August 31	1,600	60	%	20	%

Required:

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.