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