The Smelting Department of Bramble Company has the following production data for November.

Production:Beginning work in process2,800units that are 100% complete as to materials and27% complete as to conversion costs; units transferred out10,200units; and ending work in process8,500units that are 100% complete as to materials and40% complete as to conversion costs.

Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.

Materials Conversion Costs

Total equivalent units