Overton Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 20,420 230,080 24,770 Conversion costs 60 % Materials 100 % Costs incurred: Direct materials Direct labor Overhead $100,200 $439,569 $185,970 (a) x Your answer is incorrect. Try again. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 254850 244942