The Kirkland Department of Pronghorn Company began the month of December with work in process inventory of 4,160 units that are 100% complete as to materials and 30% complete as to conversion costs. Units completed and transferred out are 10,400 units, Ending workin process inventory contains 8,320 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