The Polishing Department of Harbin Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,600 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 44,100; ending inventory of 6,700 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,680 of materials and $98,824 of conversion costs; materials costs added in Polishing during the month, $193,110; labor and overhead applied in Polishing during the month, $126,200 and $258,950, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September.