The Cutting Department of Cullumber Company has the following production and cost data for July Production Costs 1. Beginning work in process $0 2. Completed and transferred out 15,360 units. 3,840 units in ending working in process are 60% complete as to conversion costs and 100% complete as to materials at July 31. Direct materials 76,800 Direct labor 20,736 Manufacturing overhead 23,424 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process (a) Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production