The Cutting Department of Carla Vista Company has the following production and cost data for July Production Costs 1. Completed and transferred out 14,160 units. Beginning work in process $0 2. 3,540 units in ending working in process are 60% Direct materials 53,100 complete as to conversion costs and 100% complete as to materials at July 31. Direct labor 19.116 Manufacturing overhead 21.594 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. (a) Your answer is partially correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs