Overhead variances [lo10-2, lo10-3] erie company manufactures a mobile fitness device called the jogging mate. the company uses standards to control its costs. the labor standards that have been set for one jogging mate are as follows:

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november.