The Finishing Department of Blue Spruce Company has the following production and cost data for July: 1. Completed and transferred out, 10,080 units. 2. Ending work in process inventory, 2,520 units that are 40% complete as to conversion costs. 3. Materials added, $44,100; conversion costs incurred, $27,720. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Blue Spruce Company uses weighted-average process costing, and there were no units in beginning work in process. Compute the equivalent units of production for materials and conversion costs for the month of July. Equivalent units of production for material cost Equivalent units of production for conversion cost units units