Polk Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the month of July 2017 are as follows. Production DataBasketballs Units Percent Complete Work in process units, July 1 520 60 % Units started into production 1,130 Work in process units, July 31 540 40 % Cost DataBasketballs Work in process, July 1 Materials $750 Conversion costs 600 $1,350 Direct materials 2,470 Direct labor 1,320 Manufacturing overhead 1,020 Collapse question part (a1) Correct answer. Your answer is correct. Calculate the equivalent units of production for materials and conversion costs.