Swifty Mortgage Company uses a process cost system to accumulate costs in its Application Department When ar application is completed, it is forwarded to the Loan Department for final processing. The following processing and cost data pertain to Septamber. 1. Applications in process on September 1,200 2. Applications started in September, 900 3. Completed applications during September, 600 4. Applications stil in process at September 30 were 1000 complete as to materials (forma) and 60 . convile te as to converuan costh Materials are the forms used in the application process and these costs are incurred at tha beginning of the process, Camversan casts are incurred unifarmhy during the process. Determine the equivalent units of service (production) for materials and conversion costs. (b1) The parts of this question must be completed in order. This part will be available when you complete the part above. (b2) The parts of this question must be completed in order. This part will be available when you complete the part above