Exercise 3-10 (Part Level Submission) Overton Company has gathered the following information. 20,700 236,800 25,500 60 % 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 100 % $ 103,000 $530,170 $ 187,000 (a) Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production