Show Attempt History Current Attempt in Progress The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,600 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,600; ending inventory of 5,400 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,500 of materials and $61,330 of conversion costs; materials costs added in Polishing during the month, $227,300; labor and overhead applied in Polishing during the month, $125,800 and $257,440, respectively. Your answer is correct. Compute the equivalent units of production for materials and conversion costs for the month of September. The equivalent units of production eTextbook and Media Materials 47200 Conversion Costs 42340 Your answer is incorrect. Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.)