Baden Company has gathered the following information. Units in beginning work in process 0 Units started into production 44,800 Units in ending work in process 8,500 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $76,160 Direct labor $69,500 Overhead $105,180 (a) Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production