Production 1. Transferred out 13,600 units. Costs Beginning work in process $0 2. Started 3,700 units that are 60% Materials 63,145 complete as to conversion Labor 16,186 costs and 100% complete as Manufacturing overhead 20,200 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production Materials Conversion Costs