The Cutting Department of Crane Company has the following production and cost data for July. Production Costs 1. Transferred out 13,900 units. Beginning work in process $0 2. Started 4,400 units that are 60% Materials 71.370 complete as to conversion Labor 16,115 costs and 100% complete as Manufacturing overhead 21,100 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