Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August. Work in process, August 1 Units started into production during August Units completed during August and transferred to the next department Work in process, August 31 Equivalent units of production Materials Units 250 8,100 Conversion 7,100 1,250 Percent Complete Materials 50% 70% Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method. Conversion 40% 30%