Carver 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. Required: Using the wieghted-average method, what are the equivalent units of production for materials and for converison costs? Work in process,

beginning: Units in process................................................200

Percent complete with respect to materials .......80%

Percent complete with respect to conversion.....40%

Units started into production during the month ..........................................23,000 Work in process,

ending: Units in process................................................200

Percent complete with respect to materials .......80%

Percent complete with respect to conversion.....40%

Using the wieghted-average method, what are the equivalent units of production for materials and for converison costs?