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 23% complete as to conversion costs; units transferred out 10.100 units; and ending work in process 9,100 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