Blue Spruce Company has gathered the following information.

Units in beginning work in process inventory

Units started into production

$20,500$

production

$94,300$

Units in ending work in process inventory

$24,600$

Percent complete for conversion costs in ending work in process inventory

$40\%$

Costs $($For units in Beg. Work in Process and Started into Production$)$:

Direct materials $$149,240$

Direct labor $$193,028$

Overhead : $$137,104$

Materials are added at the beginning of the process. The company uses weighted$-$average process costing.

$($a$)$

Compute equivalent units of production for materials and for conversion costs.

Materials

Conversion cost