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.

two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.