Your answer is partially correct. The Smelting Department of Kiner Company has the following production data for November Production: Beginning work in process 2.700 units that are 100% complete as to materials and 22% complete as to conversion costs; units transferred out 9.400 units: and ending work in process 7.300 units that are 100% complete as to materials and 42% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November Conversion Costs Materials 16700 Total equivalent units