City University uses a process cost system to accumulate costs incurred in handling student applications in the admissions department. When an application is co processing and cost data pertain to March 250 1,130 1. Applications in process on March 1 2. Applications started in March 3. Completed applications during March 4. Applications still in process at March 31 were 100% complete as to materials (forms) and B0% complete as to conversion costs. 880 Beginning WIP Direct materials Conversion costs $2,250 9.728 March costs Direct materials Direct labor Overhead $7,548 42.368 10.624 Materials are the forms used in the application process, and these costs are incurred at the beginning of the process. Conversion costs are incurred uniformly during Determine the equivalent units of service production) for materials and conversion costs. Equivalent Units Materials Conversion costs