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Sheridan Mortgage Company uses a process costing system to accumulate costs in its loan application department. When an application is completed, it is forwarded to the loan department for final processing. The following processing and cost data pertain to September: 1. Applications in process on September 1, 120 $ 1,010 2 4.130 Beginning work in process: Direct materials Conversion costs September costs: Direct materials Direct labour Overhead 3. Applications started in September, 1,150 Completed applications during September, 910 Applications still in process at September 30 were 100% complete in terms of materials (forms) and 60% complete in terms of conversion costs. $ 5,340 11,800 4. 11,094 X Your answer is incorrect. Determine the equivalent units of service (production) for materials and conversion costs. Conversion Costs Direct Materials Total equivalent units 2270 1726