The smelting department of Cullumber company has the following production data for November.

Beginning work in process 2,120 units that were 100% complete as to materials and 20% complete as to conversion costs: units completed and transferred out 9,540 units; and ending work in process 7,420 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:

Materials: Conversion Costs: