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: 37,000 7,000 Conversion costs Materials 40 % 100 % Costs incurred: Direct materials Direct labor Overhead 73,000 61,100 $ 101,100 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production