6. The Cutting Department has 5,000 units in process at the end of September that are 100% complete for direct materials and 55% complete for conversion costs. Calculate the equivalent units of production for direct materials and conversion costs. Determine the formula, then enter the amounts to calculate the equivalent units of production for direct materials and conversion costs. (Enter percentages as whole numbers.) Number of units in process x Percentage complete = Number of equivalent units Direct materials X % Conversion costs x %