carver, inc. uses the weighted-average method in its process costing system. The following data concern the operations of the companys first processing department for a recent month.

work in process, begining:

units in process 700

percent complete with respect to materials 50%

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 weighted average method, what are the equivalent units of production for materials and for conversion cost?