The Following Data Pertain to the Milling Department of Herd $\quad$

The following data pertain to the Milling Department of Herd Corporation for September.The company uses the FIFO method in its process costing. $\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 }}$
$\begin{array}{lrr}&\text { Units }&\text {Materials}&\text { Conversion }\\\text { Work in process, September 1............................. } & 600 & 85\%&35\% \\\text { Units started into production during September... } & 5,700 & \\\text { Units completed during September and } & & \\\text { transferred to the next department ...................... } & 4,900 & \\\text { Work in process, September } 30 \ldots \ldots \ldots \ldots \ldots \ldots \ldots \ldots . & 1,400 & 80 \%&70\%\end{array}$

Required:
Compute the equivalent units of production for both materials and conversion costs for the Milling Department for September using the FIFO method.