Nygaard 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 1 700 65% 45% Units started into production during September 8,300 Units completed during September and transferred to the next department 7,300 Work in process, September 30 1,700 90% 40% ________________________________________ Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method. Equivalent units of production: Materials: ? Conversion