Sheridan Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost date for the Bladder Department for July 2022 are as follows. Percent Production Data-Basketballs Units Complete Work in process units, July 1 580 9% Units started into production 1,100 Work in process units, July 31 600 40 Cost Data-Basketballs Work in process. July 1 Materials $790 Conversion costs 600 $1,390 Costs added during July Direct materials 2,402 Direct labor 718 Manufacturing overhead 1,190 (a1) Calculate the equivalent units of production for materials and conversion costs. Materials Conversion Costs Equivalent Units