The Smelting Department of Sunland Company has the following production data for November.

The Smelting Department of Sunland Company has the following production data for November. Beginning work in process 2,320 units that are 100% complete as to materials and 20% complete as to conversion costs; units completed and transferred out 10,440 units; and ending work in process 8,120 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