Production: Beginning work in process 1,900 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 8,300 units; and ending work in process 1,200 units that are 100% complete as to materials and 40% complete as to conversion costs. Manufacturing costs: Work in process, September 1, $16,000; materials added $63,650; labor and overhead $125,660. Polzin uses the FIFO method to compute equivalent units. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of September Materials Conversion Costs The equivalent units of production 9500 10300