The Smelting Department of Cullumber Company has the following production data for November. Beginning work in process 1,680 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 7,560 units; and ending work in process 5,880 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: lequivalent c Materials Conversion Costs