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..................................................................700

Percent complete with respect to materials ......................50%

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?