The Cutting Department of Cullumber Company has the following production and cost data for July 1. 2 Production Completed and transferred out 10.080 units. 2.520 units in ending working in process are 60% complete as to conversion costs and 100% complete as to materials at July 31. (a) Costs Beginning work in process Total equivalent units of production Direct materials Direct labor Manufacturing overhead Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials $0 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. 63,000 13,608 15,372 Conversion Costs