The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 13,700 units. Beginning work in process $0 2. Started 4,900 units that are 60% Materials 60,450 complete as to conversion Labor 29,520 costs and 100% complete as Manufacturing overhead 20,400 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Your answer is incorrect. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production Materials Conversion Costs