Oriote Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2022 are as follows. Units Percent Complete 60 % 400 1.170 500 40 % Production Data-Basketballs Work in process units, July 1 Units started into production Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Materials Conversion costs Costs added during July Direct materials $ 720 600 $ 1,320 2.106 Direct labor 476 Units Complete Production Data-Basketballs 400 60 % Work in process units, July 1 Units started into production 1,170 500 40 % Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Materials $ 720 Conversion costs 600 $ 1,320 Costs added during July Direct materials 2,106 Direct labor 476 Manufacturing overhead 1,210 Calculate the equivalent units of production for materials and conversion costs. Materials Conversion Costs Equivalent Units