The Cutting Department of Blossom Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 9,600 units. Beginning work in process $0 2,400 units in ending working in process are 60% 2. complete as to conversion costs and 100% Direct materials 48,000 complete as to materials at July 31. Direct labor 12,960 Manufacturing overhead 14,640 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. Total equivalent units of production Materials 12,000 Conversion Costs 11,040 Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion costs +A $ $ +A