The cutting department of Sunland Manufacturing has the following production and cost data for July. Production Costs 1. Completed and transferred out 12,000 units. Beginning work in process $-0- 2. 3,200 units in ending work in process inventory are 60% complete Direct materials 41.040 in terms of conversion costs and 100% complete Direct labour 15,500 in terms of materials at July 31. Manufacturing overhead 16,516 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. (a) Determine the equivalent units of production for materials and conversion costs. Direct Materials Conversion Costs Total equivalent units