The Cutting Department of Sonora’s Textiles has the following information about production and costs for the month of July:
• Beginning work in process, 9,200 units that are 100 percent complete as to materials and 35 percent complete as to conversion costs.
• 15,000 units transferred out.
• Ending work in process, 6,200 units 100 percent complete as to materials and 65 percent complete for conversion.
Using the FIFO method, compute the equivalent units of production for materials and conversion for the month of July.