The Cutting Department of Cullumber Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 10,080 units. Beginning work in process $0 2. 2,520 units in ending working in process are 60% Direct materials 63,000 complete as to conversion costs and 100% complete as to materials at July 31. Direct labor 13,608 Manufacturing overhead 15,372 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production Materials Conversion Costs Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials $ Conversion costs $ A Cost Reconciliation Costs accounted for Completed and Transferred out Work in process, July 31 Materials Conversion costs Total costs $