The Nitrogen Fixation Department of Sandhill Company began the month of December with work in process of 4,800 units that were 100% complete as to materials and 30% complete as to conversion costs. Units completed and transferred out during the month were 14,400 units. Ending work in process inventory contains 12,000 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