Talbott Inc. uses the weighted average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month, Work in process, beginning Units in process 400 Percent complete with respect to materials 90% Percent complete with respect to conversion 70% Units started into production during the month 18,000 Work in process, ending Units in process 600 Percent complete with respect to materials 80% Percent complete with respect to conversion 40% Required Using the weighted average method, determine the equivalent units of production for materials and conversion costs