Cullumber Company has gathered the following information. Compute equivalent units of production for materials and for conversion costs

Cullumber Company has gathered the following information. 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 Costs incurred: Direct materials Direct labor Overhead 38, 160 6,360 40 $190,800 $64,660 $107,060