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

	Units	Percent Complete
Materials	Conversion
Work in process, September 1	800	55%	10%
Units started into production during September	8,200
Units completed during September and transferred to the next department	7,300
Work in process, September 30	1,700	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.