The cutting department of Cullumber Manufacturing has the following production and cost data for July Costs $-0- 51,000 Production 1. Completed and transferred out 11.850 units. 2. 3,150 units in ending work in process inventory are 60% complete in terms of conversion costs and 100% complete in terms of materials at July 31. Beginning work in process Direct materials Direct labour Manufacturing overhead 16.100 7,258 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 materials and conversion costs. Direct Materials Conversion Costs Total equivalent units