Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Work in process, September 1 Units completed during September and transferred to the next department Units started into production during September Work in process, September 30 Percent Complete Units Materials 1,400 55% Conversion 10% 8,800 7,900 2,300 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. Materials Conversion Equivalent units of production