The Smelting Department of Sandhill Company has the following production data for November. Beginning work in process 2,400 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 10,800 units; and ending work in process 8,400 units that are 100% complete as to materials and 40% 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		enter a number of units		enter a number of units