6. The Cutting Department has 5,500 units in process at the end of September that are 100% complete for direct materials and 65% 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.) V Number of equivalent units Direct materials = Conversion costs Conversion costs % = Direct materials costs Number of units in process