Bramble Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the month of July 2020 are as follows. Production Data-Basketballs Units Percent Complete Work in process units, July 1 400 60 % Units started into production 1,090 Work in process units, July 31 500 40 % Cost Data-Basketballs Work in process, July 1 Materials $760 Conversion costs 590 $1,350 Direct materials 2.667 Direct labor 1,037 Manufacturing overhead 1.110 Calculate the equivalent units of production for materials and conversion costs. Materials Equivalent Units Conversion Costs