Blossom Mortgage Company uses a process costing system to accumulate costs in its loan application department. When an application is completed, it is forwarded to the loan department for final processing. The following processing and cost data pertain to September: 1. Applications in process on Beginning work in process: September 1, 100 Direct materials $ 1,040 2. Applications started in Conversion costs 4,150 September, 1,060 September costs: 3. Completed applications during Direct materials $ 4,760 Direct labour 11,650 September, 830 Overhead 10,928 4. Applications still in process at September 30 were 100% complete in terms of materials (forms) and 60% complete in terms of conversion costs. 14C Cloudy Ac (a) Determine the equivalent units of service (production) for materials and conversion costs. Conversion Costs Direct Materials Total equivalent units