The Smelting Department of Kiner Company has the following production and cost data for November. Production: Beginning work in process 3, 700 units that are 100% complete as to materials and 21% complete as to conversion costs; units transferred out 10, 400 units; and ending work in process 7, 700 units that are 100% complete as to materials and 48% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November