The Nitrogen Fixation Department of Cheyenne Company began the month of December with work in process inventory of 3,520 units that are 100% complete as to materials and 30% complete as to conversion costs. Units completed and transferred out are 10,560 units. Ending work in process inventory contains 8,800 units that are 100% complete as to materials and 40% complete as to conversion costs. Required:
Compute the equivalent units of production for materials and conversion costs for the month of December.