The Cutting Department of Cullumber Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 12,720 units. Beginning work in process $0 2. 3,180 units in ending working in process are 60% Direct materials 47,700. complete as to conversion costs and 100% complete as to materials at July 31. Direct labor 17,172 Manufacturing overhead 19,398 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Your answer is partially correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Castr