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. are 12, Production Beginning inventory of 2 500 units that are 100% complete in terms of mate als and 30% complete in erms o con ers on cost inventory of 3,500 units are 10% complete in terms of conversion costs. units st ed during the ing Manufacturing costs: Beginning inventory costs, comprising $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 x Your answer is incorrect. Try again. Calculate the equivalent units of production for materials and conversion costs for the month of September Materials Conversion Costs Equivalent units of production 11100 1100