Exercise 16-10 Overton 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 20,900 249,100 26,100 60 % 100 % $108,000 $580,202 $185,500 Your answer is correct. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 270000 259560