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

Completed and transferred out, $8,160$ units.

Ending work in process inventory, $2,040$ units that are $40\%$ complete as to conversion costs.

Materials added, $$32,640$; conversion costs incurred, $$17,952.$

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Pina Colada 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