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 $165050\%40\%$

Units started into production during August $9,900$

Units completed during August and transferred

to the next department $8,900$

Work in process, August $311,65070\%30\%$

Required:

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