*Please answer the conversion costs*

The smelting department of Pharoah Manufacturing Company has the following production and cost data for November. Production: 2,200 units in beginning work in process inventory that are 100% complete in terms of materials and 20% complete in terms of conversion costs; 7,700 units completed and transferred out; and 7,400 units in ending work in process inventory that are 100% complete in terms of materials and 40% complete in terms of conversion costs. Calculate the equivalent units of production for materials and conversion costs for the month of November