The Nitrogen Fixation Department of Blossom Company began the month of December with work in process of 4,960 units that were 100% complete as to materials and 30% complete as to conversion costs. Units completed and transferred out during the month were 14,880 units. Ending work in process inventory contains 12,400 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for materials and conversion costs for the month of December using the weighted-average method of process costing. Equivalent Units ? Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, December 1 Started into production Total units