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 1 200 404 350 Units started into production during August 8,000 Units completed during August and transferred to the next department 7,000 Work in process, August 31 1, 200 604 200 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