Santana Mortgage Company uses a process cost system to accumulate costs in its Application Department. When an application is completed, it is forwarded to the Loan Department for final processing. The following processing and cost data pertain to September. Applications in process on September 1, 180 Applications started in September, 900 Completed applications during September, 620 Applications still in process at September 30 were 100percentage complete as to materials (forms) and 60percentage complete as to conversion costs. Materials are the forms used in the application process, and these costs are incurred at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of service (production) for materials and conversion costs