Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September.

		Percent Complete
	Units	Materials		Conversion
Work in process, September 1	1,900	55	%	10	%
Units started into production during September	9,300
Units completed during September and transferred to the next department	8,400
Work in process, September 30	2,800	75	%	25	%

Required:

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method.

Material Conversion

Equivalent units of production