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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

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 21% complete as to conversion costs; units transferred out 10,400 units; and ending work in process 7,700 units that are 100% complete as to materials 48% complete as to conversion costs.

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

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