Blossom Company manufactures bowling balls through two processes: moulding and packaging. In the moulding department, urethane, rubber, plastic, and other materials are moulded into bowling balls. In the packaging department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are added at the beginning of each process. Labour and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the moulding department during June 2022 are presented below: Production Data June Beginning work in process inventory units 0 Units started into production 21,500 Ending work in process inventory units 1,500 Percent complete as to conversion-ending inventory 30% Cost Data Direct materials Direct labour Manufacturing overhead. Total (a) $182,750 60,000 93.375 $336,125 Determine the equivalent units of production for materials and conversion costs. Direct Materials Units completed and transferred out Work in process inventory, June 30 21500 Total equivalent units 21500 Conversion Costs 20000 1500