Blossom Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the

beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder

Department for July $2025$ are as follows.

Work in process, July $1$

Materials

Conversion costs

${550}_{\text{\$}}1,250$

Costs added during July

Direct materials

$1,960$

Direct labor

$1,200$

Manufacturing overhead

$1,000$

$($a$1)$

Calculate the equivalent units of production for materials and conversion costs.