Crane Manufacturing Ltd. has the following cost and production data for the month of November. Conversion costs are incurred uniformly throughout the process. Units in beginning work in process 19,700 Units started into production 101,700 Units completed and transferred 93,100 Units in ending work in process 28,300 The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: Beginning inventory costs are: Direct materials Direct labour Manufacturing overhead Costs incurred during November include: $63,300 20,600 14,300 Direct materials $561.910 Direct labour 195,000 Manufacturing overhead 354,852 Calculate the equivalent units of production for materials and for conversion costs. Direct Materials Equivalent units of production Conversion Costs