The Smelting Department of Kiner Company has the following production data for November Production: Beginning work in process 2,100 units that are 100% complete as to materials and 20% complete as to conversion costs: units transferred out 9,100 units; and ending work in process 7,100 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 Conversion Costs Total equivalent units