The Following Data Have Been Provided by Florrisant Corporation, Which

Essay

The following data have been provided by Florrisant Corporation, which uses the weighted-average method in its process costing. The data are for the company's Assembly Department for October.
$\begin{array}{ll} &&\text { Percent Complete }\\& \text { Units }&\text { Materials } &\text { Conversion}\\\text {Work-in-process, October 1 } & 900&55\% &50\%\\\text { Units started into production during October } &8,200 \\\text { Units completed during October and } &\\\text { transferred to the next department } &7,100 \\\text { Work-in-process, October 31 } &2,000&85\%&35\% \\\end{array}$
Required:
Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for October using the weighted-average method.