The Mixing Department of Bravo Company has the following cost and production data for the month of April.

Costs:
Work in process, April 1
Direct materials: 100% complete		$100,000
Conversion costs: 20% complete		70,000
Cost of work in process, April 1		$170,000
Costs incurred during production in April
Direct materials		$ 800,000
Conversion costs		365,000
Costs incurred in April		$1,165,000

Units transferred out totaled 17,000. Ending work in process was 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs.

Compute the equivalent units of production for

(1) materials for the month of April.

(2) conversion costs for the month of April