Exercise 17-6 The Cutting Department of Cassel Company has the following production and cost data for July. Costs 1. Transferred out 12,000 units. Beginning work in process Materials Labor Manufacturing overhead $0 Started 3,000 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. 16,200 18,300 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production LINK TO TEXT LINK TO TEXT VIDEO: SIMILAR EXERCISE VIDEO: APPLIED SKILLS Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion costs