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 2,300 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 3,400 units are 10% complete in terms of conversion costs. Manufacturing costs: Beginning inventory costs, comprising $25,400 of materials and $28,200 of conversion costs; materials costs added in polishing during the month, $126,520; labour and overhead applied in polishing during the month, $103,000 and $286,112, 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