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

Production				Costs
1.		Transferred out 12,500 units.		Beginning work in process		$0
2.		Started 4,500 units 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)

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		enter a number of units