The Smelting Department of Kiner Company has the following production data for November 4 Production: Beginning work in process 2.700 units that are 100% complete as to materials and 22% complete as to conversion costs; units transferred out 9400 units; and ending work in process 7.300 units that are 100% complete as to materials and 42% complete as to conversion costs Compute the equivalent units of production for lal materials and (b) conversion costs for the month of November Materials Total equivalent units Conversion Costs