The Cutting Department of Wildhorse Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 15,600 units. Beginning work in process $0 2. 3,900 units in ending working in process are 60% complete as to conversion costs and 100% complete as to materials at July 31. Direct materials 58,500 Direct labor 21,060 Manufacturing overhead 23,790 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