Nygaard 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	550	60%	45%
Units started into production during September	8,700
Units completed during September and transferred to the next department	7,700
Work in process, September 30	1,550	60%	40%

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