The Cutting Department of Sandhill Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 14,400 units. Beginning work in process $0 2. 3,600 units in ending working in process are 60% Direct materials 90,000 complete as to conversion costs and 100% complete as to materials at July 31. Direct labor 19.440 Manufacturing overhead 21,960 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production Materials Conversion Costs