The Cutting Department of Cassel Company has the following production and cost data for July.

Production				Costs
1.		Transferred out 13,000 units.		Beginning work in process		$0
2.		Started 4,400 units that are 60%		Materials		67,860
		complete as to conversion		Labor		10,226
		costs and 100% complete as		Manufacturing overhead		23,400
		to materials at July 31.

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process.

(a)

Determine the equivalent units of production for (1) materials and (2) conversion costs.

		Materials		Conversion Costs
Total equivalent units of production		enter a number of units