Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August. Work in process, August 1 Units started into production during August Units completed during August and transferred to the next department Work in process, August 31 Units 200 Percent Complete Materials 40% Conversion 35% 8,000 7,000 1,200 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. Materials Conversion Equivalent units of production