Percent Production Data-Basketballs Units Complete Work in process units, July 1 590 60 % Units started into production 1,230 Work in process units, July 31 500 40 % Cost Data-Basketballs Work in process, July 1 Materials $790 Conversion costs 570 $1,360 Direct materials 2,850 Direct labor 1,010 Manufacturing overhead 1,460 (a1) Your answer is partially correct. Calculate the equivalent units of production for materials and conversion costs. Equivalent Units Materials 1820 Conversion Costs