The Smelting Department of Kiner Company has the following production data for November. Production: Beginning work in process 3,300 units that are 100% complete as to materials and 25% complete as to conversion costs; units transferred out 10,200 units; and ending work in process 8,400 units that are 100% complete as to materials and 43% complete as to conversion costs.

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