Question 30 The Smelting Department of Kiner Company has the following production and cost data for November Production: Beginning work in process 3,900 units that are 100% complete as to materials and 29% complete as to conversion costs units transferred out 9,100 units, and ending work in process 7,700 units that are 100% complete as to materials and 50% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November Materials Conversion Costs Total equivalent units