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

Production:Beginning work in process3,700units that are 100% complte as to materials and23% compleete as to conversion costs; units transferred out10,500units; and ending work in process8,100units that are 100% complte as to materials and41% complte 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