Thakin Industries Inc. manufactures dorm furniture in separate processes. In each process, materials are entered at the beginning. and conversion costs are incurred uniformly. Production and cost data for the first process in making a product are as follows. Cutting Department Production Data - July T12-Tables Work in process units, July 1 Units started into production 24.200 Work in process units, July 31 3.630 Work in process percent complete 60 0 Cost Data - July Work in process, July 1 Materials Labor Overhead Total $0 459.800 283,624 125,840 $869.264 (a2) Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs T12 Tables e Textbook and Media Attempts: unlimited