Baden 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: Conversion costs 0 43.600 7,000 40 % 100 % Materials Costs incurred Direct materials $82,840 Direct labor $70,400 Overhead $106,900 (a) Compute equivalent units of production for materials and for conversion costs The equivalent units of production Materials Conversion Costs