Exercise 3-9 (Part Level Submission) Baden Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 0 37,000 7,500 Conversion costs Materials 40 % 100 % Costs incurred: Direct materials Direct labor Overhead $76,800 $62,400 $105,800 (a) [y] Your answer is correct. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 37000 32500