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 1 400 60% 35% Units started into production during September 8,100 Units completed during September and transferred to the next department 7,100 Work in process, September 30 1,400 80% 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??/