The Polishing Department of Blossom Company has the following production and manufacturing cost data for September. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Production: Beginning inventory 1,860 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,100; ending inventory of 5,000 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,500 of materials and $69,382 of conversion costs; materials costs added in Polishing during the month, $201,560; labor and overhead applied in Polishing during the month, $127,100 and $257,840, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September. The equivalent units of production eTextbook and Media Materials Conversion Costs