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 1,300 55 % 10 % Units started into production during September 8,700 Units completed during September and transferred to the next department 7,800 Work in process, September 30 2,200 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.