Baden Company has gathered the following information. 0 44,200 7,300 40 % Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 100 % $79,560 $61,500 $109,726 (a) Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production