Sunland Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead (a) 0 The equivalent units of production 45,100 9,000 40 % 100 % $76,670 $61,700 $109,010 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs

Sunland Compary has gathered the following information () Compute equivalent units of production for materials and for comersion costs