Current Attempt in Progress Sheridan Company has gathered the following information 20.900 249,100 Units in beginning work in process Units started into production Unitsin ending work process Percent complete in ending work in process: Conversion costs 26,100 60 % Materials 100 % Costs incurred: Direct materials $100,000 Direct labor $580,202 Overhead $185,500 (a) Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production