Exercise 3-9 (Video) (Part Level Submission) Baden Company has gathered the following information Units in beginning work in process 0 44,000 Units started into production Units in ending work in process 7,700 Percent complete in ending work in process: 40 % Conversion costs Materials 100% Costs incurred: Direct materials $74,800 Direct labor $68,000 Overhead $103,303 (a) Your answer is correct. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs 39,380 The equivalent units of production 44,000