Lenning Corporation uses the FIFO method in its process costing The following data pertain to its Assembly Department for August Percent Complete Materials Conversion 40% 30% 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 Units 650 8,900 7,900 1,650 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 Materials Conversion Equivalent units of production