Bridgeport Company has gathered the following information. Units in beginning work in process inventory Units started into production Units in ending work in process inventory Percent complete for conversion costs in ending work in process inventory Costs incurred: Direct materials Direct labor Overhead 46,440 8,600 60% $ 139,320 $ 80,840 $112,660 (a) Compute equivalent units of production for materials and for conversion costs. Materials Conversion cost