The Cutting Department of Carla Vista Company has the following production and cost data for July. 1. 2. Production Completed and transferred out 11,520 units. 2,880 units in ending working in process are 60% complete as to conversion costs and 100% complete as to materials at July 31. (a) Beginning work in process Direct materials Direct labor Total equivalent units of production Costs Determine the equivalent units of production for (1) materials and (2) conversion costs. $0 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Materials 72,000 Manufacturing overhead 17,568 15,552 Conversion Costs