Crane Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2022 are as follows. Units Percent Complete 60 % 500 1,350 500 40% Production Data-Basketballs Work in process units, July 1 Units started into production Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Materials Conversion costs Direct materials Direct labor Manufacturing overhead $750 630 $1,380 2.395 785 1.220 Calculate the equivalent units of production for materials and conversion costs. Materials Conversion Costs Equivalent Units