The Polishing Department of Harbin Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,000 units that are 100% complete as to materials and 30% complete as to conversion costs, units started during the period are 35,000 ending inventory of 5,000 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $10,000 of materials and $40,000 of conversion costs; materials costs added in Polishing during the month, $100,000 labor and overhead applied in Polishing during the month, $125,000 and $250,000 respectively. nstructions: a) Compute the equivalent units of production for materials and conversion costs for the month of September.