Brief Exercise 3-5 Incorrect answer. Your answer is incorrect. Try again. The Smelting Department of Kiner Company has the following production and cost data for November. Production: Beginning work in process 3,300 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,100 units; and ending work in process 9,100 units that are 100% complete as to materials and 41% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.

Materials(a)

Conversion Costs(b)

Total equivalent units