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 Required: Units 800 40% Percent Complete Materials Conversion 35% 9,200 8,200 1,800 60% 20% Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.