The Smelting Department of Kiner Company has the following production data for November. Production: Beginning work in process 3,600 units that are 100% complete as to materials and 24% complete as to conversion costs; units transferred out 10,100 units; and ending work in process 8,200 units that are 100% complete as to materials and 47% 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