The Kirkland Department of Delta Company began the month of December with beginning work in process of $4,000$ units that are $\backslash (100\backslash \%\backslash )$ complete as to materials and $\backslash (30\backslash \%\backslash )$ complete as to conversion costs. Units transferred out are $10,000$ units. Ending work in process contains $8,000$ units that are $\backslash (100\backslash \%\backslash )$ complete as to materials and $\backslash (60\backslash \%\backslash )$ complete as to conversion costs. Compute the equivalent units of production for materials and conversion costs for the month of December.