Question 2 The polishing department of Lacroix Manufacturing Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory of 2,400 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 11,600; ending inventory of 3,400 units are 10% complete in terms of conversion costs Manufacturing costs: Beginning inventory costs, comprising $24,700 of materials and $27,600 of conversion costs; materials costs added in polishing during the month, $117,400; labour and overhead applied in polishing during the month, $100,500 and $262,458, respectively Calculate the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs Equivalent units of production