Compute equivalent units of production for materials and for conversion cost

Cullumber Company has gathered the following information. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Units in beginning work in process units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Cost of beginning work in process, plus costs incurred during the period: Direct materials Direct labor Overhead (a) 25,600 209,920 30,720 60 % 100 % $141,312 $210,944 "35,520 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production