The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 14,100 units. Beginning work in process $0 2. Started 5,100 units that are 60% Materials 73,920 complete as to conversion Labor 30,180 costs and 100% complete as Manufacturing overhead 21,300 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production eTextbook and Media Materials Conversion Costs