California Products employs a process-costing system for its manufacturing operations. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout production. The information that follows relates to September. Work in process, September 1 (25% complete as to conversion) Units started in September Total units to account for Units 10,900 32,500 43, 400 Units completed during September Work in process, September 30 (50% complete as to conversion) Total units to account for 33,700 9,700 43,400 Required: A. Calculate equivalent units of direct material for September. B. Calculate equivalent units of conversion activity for September. Units A. Equivalent units: materials B. Equivalent units: conversion