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Exercise 3-10 Overton Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 20,410 195,190 24,210 Conversion costs 60 % Materials 100 % Costs incurred: Direct materials Direct labor Overhead $107,800 $328,300 $186,490 Compute equivalent units of production for materials and for conversion costs Materials Conversion Costs The equivalent units of production