The Smelting Department of Kiner Company has the following production data for November Production: Beginning work in process 4,000 units that are 100% complete as to materials and 27% complete as to conversion costs, units transferred out 9.500 units; and ending work in process 7.700 units that are 100% complete as to materials and 50% 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