Pattern Corporation Uses the FIFO Method in Its Process Costing

Pattern Corporation uses the FIFO method in its process costing. The following data pertain to its Cutting Department for August.
$$\begin{array} { l c c c } & { \text { Percent Complete } } \\&\text { Units } & \text { Materials } & \text { Conversion } \\\text { Work-in-process, August 1 } & 500 & 50 \% & 45 \% \\\text { Units started into production during August } & 8,100 & & \\\text { Units cornpleted during August and transferred to } & & & \\\text { the next departrnent } & 7,200 & & \\\text { Work-in-process, August 31 } & 1,400 & 75 \% & 30 \%\end{array}$$
Required:
Compute the equivalent units of production for both materials and conversion costs for the Cutting Department for August using the FIFO method.