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 9ee 40% 35% Units started into production during August 8,90 Units completed during August and transferred to the next department 8,480 Work in process, August 31 1.400 50% 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