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: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 21,100 207,800 24,400 60 % 100 % $103.005 $318.322 $185,700 Compute equivalent units of production for materials and for conversion costs. The equivalent units of production Materials 228900 Conversion Costs 189720