The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,640 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,500; ending inventory of 7,000 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,400 of materials and $48,664 of conversion costs; materials costs added in Polishing during the month, $237,870; labor and overhead applied in Polishing during the month, $126,100 and $258,140, respectively. Compute the equivalent units of production for material and conservation cost for the month of september?