The Finishing Department of Flint Company has the following production and cost data for July:

Completed and transferred out, $9,440$ units.

Ending work in process inventory, $2,360$ units that are $40\%$ complete as to conversion costs.

Materials added, $$35,400$; conversion costs incurred, $$25,960.$

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Flint Company uses weighted$-$average process costing, and there were no units in beginning work in process.

$($a$)$

Compute the equivalent units of production for materials and conversion costs for the month of July.

Equivalent units of production for material cost $$ units

Equivalent units of production for conversion cost $$ units