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.