Compute the equivalent units of production for (a) materials and (b) conversion costs for the month…

The Smelting Department of Massaro Manufacturing Company has the following production and cost data for November. Production: Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 8,000 units; and ending work in process 5,000 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.