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 16,400 Units started into production 103,400 Units completed and transferred 90,600 Units in ending work in process 29,200 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 $63,100 Direct labour 21,900 Manufacturing overhead 15,900 Costs incurred during November include: Direct materials $559,860 Direct labour 195,000 Manufacturing overhead 355,310Calculate the equivalent units of production for materials and for conversion costs. Conversion Direct Materials Costs Equivalent units of production