The Smelting Department of Cullumber Company has the following production data for November. Beginning work in process 2.560 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 11,520 units; and ending work in process 8,960 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. Materials Total equivalent units Conversion Costs