The Cutting Department of Hramble Corsoum has the followins production and cost data for July Production 1. Completed and transterrediout 12,600 units 2 Ending workin process inventory, 4,200 units that are 60% complete as to comersion costs and 100 complete as to materials at July 31 (a) Determine the equivalent units of production for muterials and conversion costs. Materials Conversion cost