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

Production:Beginning work in process2,100units that are 100% complete ( as ) to materials and22% complete (as) to conversion costs; units transferred out9,800units; and ending work in process8,000units that are 100% complete (as) to materials and45% complete (as) to conversion costs.

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