The Smelting Department of Kiner Company has the following production data for November Production: Beginning work in process 3,300 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 9.400 units; and ending work in process 8,700 units that are 100% complete as to materials and 41% 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