Concord 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		20,800
Work in process units, July 31		3,120
Work in process percent complete		60
Cost DataJuly
Work in process, July 1		$0
Materials		395,200
Labor		243,776
Overhead		108,160
Total		$747,136

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

		Materials		Conversion Costs
T12 Tables		enter a number of units