2 The polishing department of Lacroix Manufacturing Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory of 2,600 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 12,300; ending inventory of 3,300 units are 10% complete in terms of conversion costs. Manufacturing costs: Beginning inventory costs, comprising $24,900 of materials and $27,600 of conversion costs; materials costs added in polishing during the month, $127,080; labour and overhead applied in polishing during the month, $109,000 and $289,301, respectively. (a) Your answer is correct. Calculate the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs Equivalent units of production 14900 11930 (b) Calculate the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 15.25.) Per equivalent unit cost Materials Conversion costs