Monty Company has gathered the following information. Units in beginning work in process inventory 0 Units started into production 52.920 Units in ending work in process inventory 9.800 Percent complete for conversion costs in ending work in process inventory 60% Costs incurred: Direct materials $132,300 Direct labor $67,620 Overhead $128,380 Compute equivalent units of production for materials and for conversion costs. Materials Conversion cost