Carla Vista Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2025 are as follows. Percent Complete Production Data-Basketballs Work in process units, July 1 Units 580 60 % Units started into production 1,380 Work in process units, July 31 600 40 % Cost Data-Basketballs Work in process, July 1 Materials $770 Conversion costs 600 $1,370 Costs added during July Direct materials 2,954 Direct labor 1,090 Manufacturing overhead 1,350 (a1) Calculate the equivalent units of production for materials and conversion costs. Equivalent Units Materials Conversion Costs