Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August. Units started into production during August Units completed during August and transferred Work in process, August 1 to the next department Work in process, August 31 Units 900 60% Percent Complete Materials Conversion 55% 9,400 8,400 1,900 70% 40% Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method. Materials Conversion Equivalent units of production