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Oriole Company has gathered the following information. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process.

$\backslash$table$[[$Units in beginning work in process,$17,600],[$Units started into production,$144,320],[$Units in ending work in process,$21,120]]$

Percent complete in ending work in process:

Conversion costs

Materials

Cost of beginning work in process, plus costs incurred during the period:

Direct materials

Direct labor

verhead

$60\%$

$100\%$

$$97,152$

$$145,024$

$$161,920$

$($a$)$

Your answer is incorrect.

Compute equivalent units of production for materials and for conversion costs.

Materials

Conversion Costs

The equivalent units of production