Cadot Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. 400 Work in process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion 90 % 70% Units started into production during the month 18,000 800 Work in process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion 80 % 40% Required: Using the weighted average method, determine the equivalent units of production for materials and conversion costs