Martinez Company has gathered the following information. Units in beginning work in process inventory Units started into production Units in ending work in process inventory Percent complete for conversion costs in ending work in process inventory Costs incurred: 0 51,840 9,600 60% (a) Direct materials Direct labor Overhead * Your answer is incorrect. Compute equivalent units of production for materials and for conversion costs. Materials 61440 Conversion cost 5760 $ 155,520 $ 90,240 $125,760