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 1,660 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,100; ending inventory of 6,400 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,700 of materials and $47,410 of conversion costs; materials costs added in Polishing during the month, $230,804; labor and overhead applied in Polishing during the month, $125,900 and $259,240, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September.