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 400 50% Percent Complete Materials Conversion 45% 8,400 7,400 1,400 658 30% 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