The Smelting Department of Mathews Manufacturing Company has the following production and cost data for November.

Production: Beginning work in process3,650units that are 100% complete as to materials and30% complete as to conversion costs; units transferred out9,230units; and ending work in process7,600units that are 100% complete as to materials and50% complete as to conversion costs.

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

total equivalent units for "materials" and conversion cost"