Pharoah 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 2025 are as follows. Production Data-Basketballs Units Percent Complete Work in process units, July 1 510 60 % Units started into production 1,440 Work in process units, July 31 600 40 % Cost Data-Basketballs Work in process, July 1 Materials $780 Conversion costs 580 $1,360 Costs added during July Direct materials 2,340 Direct labor 724 Manufacturing overhead 1,240 Calculate the equivalent units of production for materials and conversion costs. Materials Equivalent Units Conversion Costs