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 300 Percent Complete Materials Conversion 60% 55% 8,200 7,200 1,300 70% 40% 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