The Smelting Department of Kato Enterprises has the following production data for November.
Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units transferred out 9,000 units; and ending work in process 7,000 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.