Response to the following problem:
The Smelting Department of Kiner Company has the following production and cost data for November.
Production: Beginning work in process 3,700 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 9,400 units; and ending work in process 7,800 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.