The Smelting Department of Kiner Company has the following production and cost data for November.

Production: Beginning work in process3,700units that are 100% complete as to materials and29% complete as to conversion costs; units transferred out9,300units; and ending work in process9,100units that are 100% complete as to materials and40% complete as to conversion costs.

Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.