Exercise 3-9 (Video) 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: 47,000 7,900 Conversion costs Materials 40% 100 % Costs incurred: Direct materials Direct labor Overhead $82,250 $61,400 $109,753 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production