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

Percent CompleteUnitsMaterialsConversionWork in process, September 180055%10%Units started into production during September8,200Units completed during September and transferred to

the next department7,300Work in process, September 301,70075%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.