The Assembly Department for Oriole has the following production data for the current month. Beginning Units Completed and Work in Process Transferred Out Ending Work in Process -0- 22,000 11,000 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. w The equivalent units of production Materials Conversion costs