Pattern Corporation uses the FIFO method in its process costing. The following data pertain to its Cutting Department for August.

				Percent Complete
	Units			Materials			Conversion
Work-in-process, August 1		500			50	%		45	%
Units started into production during August		8,100
Units completed during August and transferred to the next department		7,200
Work-in-process, August 31		1,400			75	%		30	%

Required: Compute the equivalent units of production for both materials and conversion costs for the Cutting Department for August using the FIFO method.