Ivanhoe Company has gathered the following information. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. 17,200 141.040 20,640 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 60 % 100% $87,032 $ 141,728 Overhead $ 158.240 (a) Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production