The Smelting Department of Kines Company has the following production and cost 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, 100 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