ES The Cutting Department of Cassel Company has the following production and cost data for July. Production Transferred out 13,000 units. Started 4,600 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. 1. Beginning work in process Materials Labor Manufacturing overhead $0 68,816 11,472 23,200 n) 2. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Your answer is correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production 1576 Click if you would like to Show Work for this question: Open Show Work SHOW SOLUTION