Mccabe Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Percent Complete Units Materials Conversion Work in process, September 1 Units started into production during September Units completed during September and transferred to 1,400 55% 8,800 the next department Work in process, September 30 7,909 2,300 75 % 25% Required Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method. Materials Conversion Equivalent units of production