Exercise 17-18 (Part Level Submission) The Smelting Department of Polzin Company has the following production and cost data for September Production: Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 9,000 units, and ending work in process 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs Manufacturing costs: Work in process, September 1, $ 15,200 ; materials added 60,000 ; labor and overhead $ 132,000 Polzin uses the FIFO method to compute equivalent units. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of September Materials Conversion Costs The equivalent units of production