The Smelting Department of Kiner Company has the following production data for November. Production: Beginning work in process 3,700 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 7.800 units that are 100% complete as to materials and 48% 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