The Kirkland Department of Whispering Winds Company began the month of December with work in process inventory of 4,480 units that are 100% complete as to materials and 30% complete as to comversion costs. Units completed and transferred out are 11.200 units. Ending work in process inventory contains 8,960 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