Problem 17-5A (Part Level Submission) Polk Company manufactures basketballs. Materials are added at the beginning of th month of July 2017 are as follows. Percent Complete 60% Units 470 1,140 530 40% 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 Materials Conversion costs Direct materials Direct labor Manufacturing overhead $790 640 $1,430 2,060 1,370 1,360 (al) Your answer is partially correct. Try again. Calculate the equivalent units of production for materials and conversion costs. Materials Conversion Costs Equivalent Units 1 1 610