Your answer is partially correct. The Kirkland Department of Pina Colada Company began the month of December with work in process inventory of 4,080 units that are 100% complete as to materials and 30% complete as to conversion costs. Units completed and transferred out are 10,200 units. Ending work in process inventory contains 8,160 units that are 100% complete as to materials and 60% complete as to conversion costs. Compute the equivalent units of production for materials and conversion costs for the month of December. QUANTITIES Units to be accounted for Physical Units Work in process inventory, 4,080 12/1 Started into production 18,360 Total units to be accounted for 22,440 Equivalent Units of Production Materials Conversion Costs Units accounted for Completed and transferred out 10,200 8,160 6,120 Work in process inventory, 12/31 Total units accounted for Textbook and Media