what are the computed equivalent units for production materials and conversion cost for the month of November

The Smelting Department of Kiner Company has the following production data for November Production: Beginning work in process 3,700 units that are 100% complete as to materials and 21% complete as to conversion costs; units transferred out 10,400 units; and ending work in process 7.700 units that are 100% complete as to materials and 48% 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