The Smelting Department of Sandhill Company has the following production data for November, Beginning work in process 1.960 units that are 100% complete as to materials and 20% complete as to conversion costs, units completed and transferred out 8,820 units, and ending work in process 6,860 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