Current Attempt in Progress The Polishing Department of Sheffield Company has the following production and manufacturing cost data for September Materials are entered at the beginning of the process. Production: Beginning inventory 1,660 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,300; ending inventory of 7,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $22,000 of materials and $40,521 of conversion costs materials costs added in Polishing during the month, $217,496; labor and overhead applied in Polishing during the month, $126,700 and $258,140, respectively Compute the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs The equivalent units of production