The Cutting Department of Cullumber Company has the following production and cost data for July. 1. 2. Production (a) 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. Beginning work in process Total equivalent units of production Costs Direct materials Direct labor Manufacturing overhead Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. $0 76,800 20,736 23,424 Conversion Costs

The Cutting Department of Cullumber Company has the foliowing production and cost data for July. Materials are entered at the beginninis of the process. Corversion conts are incurred uniformly throughout the process. (3) Determine the equivalent units of production for (1) materiabsand (2) conversion costs