The Smelting Department of Sheridan Company has the following production data for November. Beginning work in process 2,280 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 10,260 units; and ending work in process 7,980 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