The Assembly Department for Ivanhoe has the following production data for the current month. Beginning Work in Process Units Completed and Transferred Out Ending Work in Process -0- 17,200 8,600 Materials are entered at the beginning of the process. The ending work in process units are 70% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs. The equivalent units of production Materials Conversion costs