The Smelting Department of Blossom Company has the following production data for November. Beginning work in process 1,600 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 7,200 units; and ending work in process 5,600 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November. Total equivalent units eTextbook and Media Materials Conversion Costs