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 1 700 60 % 55 % Units started into production during August 8,500 Units completed during August and transferred to the next department 8,000 Work in process, August 31 1,200 70 % 40 % Required: Compute the equivalent units of production for both materials and