The Kirkland Department of Indigo Company began the month of December with work in process inventory of $4,800$ units that are $100\%$ complete as to materials and $30\%$ complete as to conversion costs. Units completed and transferred out are $12,000$ units. Ending work in process inventory contains $9,600$ 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$[[$QUANTITIES$],[$Units to be accounted for$],[$Work in process inventory, $\frac{12}{1}$