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 data for the Bladder Department for July 2022 are as follows. Production Data-Basketballs Percent Complete Units Work in process units, July 1 60 % Units started into production Work in process units, July 31 40 % Cost Data-Basketballs Work in process, July 1 Materials Conversion costs Costs added during July Direct materials Direct labor Manufacturing overhead $720 650 530 1.230 600 $1,370 2,448 660 1,210 Calculate the equivalent units of production for materials and conversion costs. Materials Conversion Costs Equivalent Units