The Smelting Department of Vaughn Company has the following production data for November. Production: Beginning work in process 3,200 units that are 100% complete as to materials and 29% complete as to conversion costs: units transferred out 9,600 units; and ending work in process 8,600 units that are 100% complete as to materials and 44% 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