Problem 16-5A (Part Level Submission) Polk Company manufactures basketballs. Materials are added at the beginning of the production process an month of July 2017 are as follows. d conversion costs are incurred uniformly. Production and cost data for the Percent Complete 60 % Units Production Data-Basketballs Work in process units, July 1 Units started into production Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 1,000 600 40% Materials $750 Conversion costs Direct materials Direct labor Manufacturing overhead 600 $1,350 2,400 1,580 1,240 Y (a1) Calculate the equivalent units of production for materials and conversion costs. Materials Conversion Costs Equivalent Units