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The Smelting Department of Oriole Company has the following production and cost data for September.

Production: Beginning work in process $2,200$ units that are $100\%$ complete as to materials and $20\%$ complete as to conversion costs; units started and completed $8,800$ units; and ending work in process $1,000$ units that are $100\%$ complete as to materials and $40\%$ complete as to conversion costs.

Manufacturing costs: Work in process, September $1,$$$16,000$; materials $$68,600$; conversion costs $$134,808.$

Oriole uses the FIFO method to compute equivalent units. All direct materials are added at the beginning of the process. Conversion costs are incurred uniformly throughout the process.

$($a$)$

Compute the equivalent units of production for $(1)$ materials and $(2)$ conversion costs for the month of September.

Materials

Conversion Costs

The equivalent units of production

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Attempts: unlimited