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	850	50	%	40	%
Units started into production during August	9,300
Units completed during August and transferred to the next department	8,300
Work in process, August 31	1,850	70	%	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