The Kirkland Department of Novak Company began the month of December with work in process inventory of $5,200$ units that are

$100\%$ complete as to materials and $30\%$ complete as to conversion costs. Units completed and transferred out are $13,000$ units.

Ending work in process inventory contains $10,400$ 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.