Current Attempt in Progress The cutting department of Blossom Manufacturing has the following production and cost data for July. Production Costs 1. Completed and transferred out 12,350 units. Beginning work in process $-0- 2. 2,600 units in ending work in process inventory are 60% complete Direct materials 44,850 in terms of conversion costs and 100% complete in terms of materials at July 31. Direct labour 15,500 Manufacturing overhead 15,102 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Your answer is partially correct. Determine the equivalent units of production for materials and conversion costs. Total equivalent units eTextbook and Media Direct Materials 14950 Conversion Costs 30602