Suppose Group A is a processing department of a manufacturer. At the beginning of this month, it has 600 units of beginning Work in Process which are 30% complete. During this month, 2,800 units were started and 3,000 units completed. The ending Work in Process is 400 units, of which 40% are complete. For materials, the number of equivalent units for this month is , which consists of units completed and units as Ending Work in Process. For conversion, the number of equivalent units for this month is , which consists of units completed and units as Ending Work in Process