Thomas Cabinets' cutting department has the following production data for June.

Beginning work in process units, $2,700$

Materials, $100\%$ complete

Conversion costs, $40\%$ complete

Units completed and transferred out, $9,600$

Units in ending work in process, $1,050$

Materials, $80\%$ complete

Conversion costs, $30\%$ complete

Compute total units accounted for and equivalent units of production.

Total units accounted for units

Equivalent units, materials units

Equivalent units, conversion costs units