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

Beginning work in process units, $2,000$

Materials, $100\%$ complete

Conversion costs, $40\%$ complete

Units completed and transferred out, $9,700$

Units in ending work in process, $950$

Materials, $80\%$ complete

Conversion costs, $20\%$ complete

Compute total units accounted for and equivalent units of production.

Total units accounted for

Equivalent units, materials

Equivalent units, conversion

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