To appeal to a new target market, a coffee manufacturer changed the product's package design, reformulated the coffee, began advertising price discounts in magazines, and started distributing samples of the new product at coffee shops. In this scenario, the coffee manufacturer changed the in order to boost sales.

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 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november. materials conversion costs total equivalent units