M Corporation uses the weighted average method in its process costing. The following data pertain to its Assembly Department for September Percent complete Unite Materials Conversion Work in process, September 1 1,200 556 105 Units started into production during September 8,600 Units completed during September and transferred to the next department 7,700 Work in process, September 30 2,100 75 Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted average method. Materials Conversion Equivalent units of production