Grouper Manufacturing Company makes pennants for college and university athletic teams. The company uses a process costing system to accumulate product costs as the pennants move through the two stages of production: cutting and silk-screening. All materials are added at the beginning of both cutting and silk-screening processes, while conversion costs are applied evenly throughout the process. At the beginning of September, the Cutting Department had 1,000 pennants in process that were 57% complete. The company had incurred $2,070 in direct materials cost and $4,071 in conversion cost to make them. During the month, the department added $14,880 more of direct materials and $32,300 in conversion costs. A total of 9,200 pennants were finished during September and transferred to the Silk-screening Department. At the end of the month, 2,100 pennants that were 30% complete remained in the Cutting Department. Calculate the number of pennants started in the Cutting Department during September. Part A.) Number of pennants started during September: $10,300 Part B.) Calculate the equivalent units of production for the Cutting Department for September. (Hint: Materials equivalent units and conversion equivalent units will not be the same.) Equivalent units of production Materials Conversion