Please help.

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

		Percent Complete
	Units	Materials		Conversion
Work in process, August 1	300	60	%	55	%
Units started into production during August	8,200
Units completed during August and transferred to the next department	7,200
Work in process, August 31	1,300	70	%	40	%

Required:

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