Texas Products employs a process-costing system for its manufacturing operations. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout production.  The information that follows relates to September.

Units

Work in process, September 1 (30% complete as to conversion)......... 3,500

Units started during September .............................................................16, 500

Total units to account for .....................................................................20,000

Units completed during September ......................................................14,000

Work in process, September 30 (40% complete as to conversion) ...... 6,000

Total units accounted for ....................20, 000

Required:

a. Calculate equivalent units of direct material for September.

b. Calculate equivalent units of conversion activity for September.