The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 12.500units. Beginning work in process $0 2. Started 4,500units that are 60% Materials 68,850 complete as to conversion Labor 21,700 costs and 100% complete as Manufacturing overhead 20,100 to materials at July 31 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. (a) Your answer is incorrect. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Cost: Total equivalent units of production