Clarks Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August.

Percent Complete
Units Materials Conversion
Work in process, August 1 900 60% 55%
Units started into production during August 9,400
Units completed during August and transferred to
the next department 8,400
Work in process, August 31 1,900 70% 40%

Required:
Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.

Materials Conversion
Equivalent units of production