Auguste Corporation Uses the FIFO Method in Its Process Costing $\quad$

Auguste Corporation uses the FIFO method in its process costing.The following data pertain to its Assembly Department for October. $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\underline{\text { Percent Complete }}$
$\begin{array}{lrr}&\text { Units }&\text {Materials}&\text { Conversion }\\\text { Work in process, October 1.................... } & 500 & 70 \%&15\% \\\text { Units started into production during October... } & 9,400 & \\\text { Units completed during October and } & & \\\text { transferred to the next department ............ } & 8,800 & \\\text { Work in process, October } 31 \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots . & 1,100 & 75 \%&20\%\end{array}$
Required:
Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for October using the FIFO method.