The Sanding Department of Kaiden Company has the following production and cost data for November. Production 1. Started and completed 9,800 units. 2. Started 2,800 units that are 80% completed at November 30. Costs Beginning work in process Materials Labor Manufacturing Overhead $-0- 61,740 132,440 48,160 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Kaiden Company uses the FIFO method to compute equivalent units. Determine the equivalent units of production for materials and conversion costs. Equivalent Units Materials Conversion costs