The Cutting Department of Blossom Company has the following prodction and cost data for July. Production Costs 1. Completed and transferred out 12.240 units. Beginning work in process so 3,060 units in ending working in process are 60% complete as to conversion costs and 100% complete as to materials at July 31. 2. Direct materials 76,500 Direct labor 16,524 Manufacturing overhead 18,666 Materials are entered at the beginning of the process, Conversion costs are incurred uniformly throughout the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production