The Smelting Department of Mathews Manufacturing Company has the following production and cost data for November.
Production: Beginning work in process 2,210 units that are 100% complete as to materials and 30% complete as to conversion costs; units transferred out 9,130 units; and ending work in process 7,120 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.