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 1,700 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 37,000; ending inventory of 5,900 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,670 of materials and $25,987 of conversion costs; materials costs added in Polishing during the month, $156,350; labor and overhead applied in Polishing during the month, $126,920 and $257,790, respectively.

Compute the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs The equivalent units of production