Exercise 3-10 Overton Company has gathered the following information. Units in beginning work in process 21,800 Units started into production 209,300 Units in ending work in process 25,600 Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 60% 100% $103,995 $320,878 $187,100 Compute equivalent units of production for materials and for conversion costs. Materials The equivalent units of production Conversion Costs