The polishing department of Lacroix Manufacturing Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory of 2,500 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 12,100; ending inventory of 3,500 units are 10% complete in terms of conversion costs. Manufacturing costs: Beginning inventory costs, comprisine $25,400 of materials and $27.600 of conversion costs, materials costs added in polishing during the month $121,330 labour and overhead applied in polishing during the month, $100,000 and $290,325, respectively. (a) Calculate the equivalent units of production for materials and conversion costs for the month of September Materials Conversion Costs Equivalent units of production