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 1 400 50% 45% Units started into production during August 8, 400 Units completed during August and transferred to the next department 7, 400 Work in process, August 31 1, 400 65%% 30% 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