The Kirkland Department of Cheyenne Company began the month of December with work in process inventory of 3.520 units that are 100% complete as to materials and 30% complete as to conversion costs. Units completed and transferred out are 8,800 units. Ending work in process inventory contains 7.040 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. Equivalent Units of Production QUANTITIES Physical 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