The Cutting Department of Cassel Company has the following production and cost data for July Costs 1 2 Production Transferred out 13.100 units Started 5,100 units that are 60% complete as to conversion costs and 100% complete as to material at July 31 Beginning work in process Materials Labor Manufacturing overlies $0 60,060 14.568 22600 Materials are entered at the beginning of the process. Conversion costuare Incurred uniformity during the process, al Determine the equivalent units of production fort materials and conversion costs Materials Conversion Costa Totalement units of production $ 2 3 5 8 9 9 w e Y o a S d f g h K X C V b n m