The Kirkland Department of Bridgeport Company began the month of December with work in process inventory of $3,440$ units that are $100\%$ complete as to materials and $30\%$ complete as to conversion costs. Units completed and transferred out are $8,600$ units. Ending work in process inventory contains $6,880$ units that are $100\%$ complete as to materials and $60\%$ complete as to conversion costs.

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

$\backslash$table$[[,$Equivalent Units of Production,$],[,$PUANTITIES Units,Materials Conversion Costs$]]$

Units to be accounted for

Work in process inventory, $12/1$

Started into production

Total units to be accounted for

Units accounted for

Completed and transferred out

Work in process inventory, $12/31$

Total units accounted for