Problem 3-5A (Part Level Submission) Polk Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly 2017 are as follows Percent Complete 60 % Production Data-Basketballs Work in process units, July1 Units started into production Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Units 590 1,230 530 40 % Materials $790 Conversion costs Direct materials Direct labor Manufacturing overhead 570 $1,360 2,920 1,610 1,460 (a1) Your answer is correct. Calculate the equivalent units of production for materials and conversion costs Materials Conversion Costs Equivalent Units 1820 1502