21 Amazon Industries utilizes a process costing system to track its costs. The following data pertain to its Machining Department for August. Units Percent Complete Materials Conversion Work in process, August 1 1,800 55% 10% Units started into production during August 501:09:12 9,200 Units completed during August and transferred to the next department Work in process, August 31 8,300 2,700 75% 25% Required: Compute Amazon Industries' equivalent units of production for both materials and conversion costs for the Machining Department for August using the weighted-average method. Materials Equivalent units of production Conversion