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 Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production 17400 15640 e Textbook and Media Compute unit costs. (Round unit costs to 2 decimal places, eg. 2.25.) Materials $ Conversion costs