Carla Vista Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are entered at the beginning, and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows.

		Cutting Department
Production DataJuly		T12-Tables
Work in process units, July 1			0
Units started into production			24,000
Work in process units, July 31			3,600
Work in process percent complete			60
Cost DataJuly
Work in process, July 1			$0
Materials			432,000
Labor			258,720
Overhead			124,800
Total			$815,520

Compute equivalent units of production for materials and for conversion costs.

		Materials		Conversion Costs
T12 Tables		enter a number of units		enter a number of units