The cutting department of Groneman Manufacturing has the following production and cost data for July. Production 1. Transferred out 11,900 units. Costs Beginning work in process $0 2. Started 3,400 units that are 60% Materials 45,900 complete in terms of conversion Labour 16,500 costs and 100% complete in terms of materials at July 31. Manufacturing overhead 5,804 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. (a) Your answer is correct. Determine the equivalent units of production for materials and conversion costs. Total equivalent units Materials 15300 Conversion Costs 13940