Oriole Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the month of July 2020 are as follows.

Production DataBasketballs				Units		Percent Complete
Work in process units, July 1				500		60	%
Units started into production				1,350
Work in process units, July 31				500		40	%
Cost DataBasketballs
Work in process, July 1
Materials		$750
Conversion costs		630		$1,380
Direct materials				2,395
Direct labor				785
Manufacturing overhead				1,220

(a1)

Calculate the equivalent units of production for materials and conversion costs.

		Materials		Conversion Costs
Equivalent Units