Carla Vista Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are added at the beginning. and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows. Production Data-July Work in process units, July 1 Cutting Department T12-Tables Units started into production 23,600 Work in process units, July 31 3,540 Work in process percent complete as to conversion, July 31 60% Cost Data-July Work in process, July 1 $0 Direct materials used in July 448,400 Direct labor incurred in July 276,592 Manufacturing overhead assigned in July 122,720 Total $847,712 Compute equivalent units of production for materials and for conversion costs. Materials Total equivalent units Conversion Costs