Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August.

Percent Complete UnitsMaterialsConversion Work in process, August 175060%50% Units started into production during August9,100 Units completed during August and transferred to the next department8,100 Work in process, August 311,75070%40%

Required:

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.