The Finishing Department of the Maherajah Competition Water Ski Company has the following production and cost data for May 2022: Transferred out: 3,650 water skis. Ending work in process: 640 water skis that are 30% completed at May 31st. Materials added: $82,900; conversion costs incurred: $52,350. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Instructions (a) Compute the equivalent units of production for materials and conversion