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. Work in process, beginning: 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% Required: Using the weighted-average method, what are the equivalent units of production for materials and for conversion costs?