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 $190060\%55\%$

Units started into production during August $9,400$

Units completed during August and transferred

to the next department $8,400$

Work in process, August $311,90070\%40\%$

Required:

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