The Smelting Department of Mathews Manufacturing Company has the following production and cost data for November.
Production: Beginning work in process 3,650 units that are 100% complete as to materials and 30% complete as to conversion costs; units transferred out 9,230 units; and ending work in process 7,600 units that are 100% complete as to materials and 50% complete as to conversion costs.
Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.
total equivalent units for "materials" and conversion cost"