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3) Carver, Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

Work in process, beginning:

Units in process 700

Percent complete with respect to materials 50%

Percent complete with respect to conversion 40%

Units started into production during the month 23,000

Work in process, ending:

Units in process 200

Percent complete with respect to materials 80%

Percent complete with respect to conversion 40%

Required: Using the weighted-average method, what are the equivalent units of production for materials and for conversion costs?