The assembly department has the following production and cost data for the current month. Beginning Work in Process Units Transferred Out Ending Work in Process 0 23,200 15,700 Materials are entered at the beginning of the process. The ending work in process units are 60% complete as to conversion costs. Calculate the equivalent units of production for materials and conversion costs. Materials Conversion costs Total equivalent units Save for Later Attempts: 0 of 2 used Submit