Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August. Percent Complete Units Materials Conversion

Work in process, August 1 350 40 % 30 % Units started into production during August 8,300 Units completed during August and transferred to the next department 7,300 Work in process, August 31 1,350 60 % 20 % Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.