Exercise 17-10 (Part Level Submission) Overton Company has gathered the following information 21,820 Units in beginning work in process 182,980 Units started into production 26,030 Units in ending work in process Percent complete in ending work in process: Conversion costs 60 100 Materials Costs incurred: $102,400 Direct materials $279,791 Direct labor Overhead $186,740 (a) Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production