The Cutting Department of Sanderson Company has the following production and cost data for July. Production 1. Transferred out 15,000 units 2. Ending work in process, 5,000 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process Materials Labor Manufacturing overhead $ -O- 70,000 21,600 25,200 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Instructions (a) Determine the equivalent units of production for (1) materials and (2) conversion costs. (b) Compute unit costs. 3 The Kirkland Department of Delta Company began the month of December: with beginning work in process of 4,000 units that are 100% complete as to materials & 30% complete as to conversion costs. Units transferred out are 10,000 units. Ending work in process contains 8,000 units that are 100% complete as to materials and 60% complete as to conversion costs. Instructions Compute the equivalent units of production for materials and conversion costs for the month of December