The Kirkland Department of Martinez Company began the month of December with work in process inventory of $3,840$ units that are $100\%$ complete as to materials and $30\%$ complete as to conversion costs. Units completed and transferred out are $9,600$ units. Ending work in process inventory contains $7,680$ 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.

The Kirkland Department of Martinez Company began the month of December with work in process inventory of $3,840$ units that are $100\%$ complete as to materials and $30\%$ complete as to conversion costs. Units completed and transferred out are $9,600$ units. Ending work in process inventory contains $7,680$ 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.