Carla Vista Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are added at the beginning of each process. Labor and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the Molding Department during June 2022 are presented below. Production Data June Beginning work in process units 0 Units started into production 21,120 Ending work in process units 1,920 Percent complete as to conversion-ending inventory 40 % Cost Data Direct materials used in June $ 190,080 Direct labor incurred in June 51,456 Manufacturing overhead assigned in June 108,288 Total $ 349,824 Determine the equivalent units of production for materials and conversion costs. Materials Conversion Costs Total equivalent units