The Cutting Department of Cassel Company has the following production and cost data for July. 1. 2. Production Transferred out 13,500 units. Started 4,100 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process Materials Labor Manufacturing overhead $0 66,880 16,304 22,000 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