The Cutting Department of Pharoah Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 13,440 units. Beginning work in process $0 2. 3,360 units in ending working in process are 60% complete as to conversion costs and 100% complete as to materials at July 31. Direct materials 50,400 Direct labor 18,144 Manufacturing overhead 20,496 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. (a) New attempt is in progress. Some of the new entries may impact the last attempt grading. Your answer is incorrect. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production enter a number of units enter a number of units