There were 1,900 units in beginning inventory that were 40% complete with regard to conversion. During the month, 8,600 units were started and 9,300 were transferred to finished goods. The ending work in process was 80% complete with regard to conversion costs, and materials are added at the beginning of the process. What is the total amount of equivalent units for materials and conversion at the end of the month using the weighted-average method? Equivalent units of Materials Equivalent units of Conversion