The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,580 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 41,000; ending inventory of 6,900 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,100 of materials and $12,620 of conversion costs; materials costs added in Polishing during the month, $210,258; labor and overhead applied in Polishing during the month, $126,500 and $258,040, respectively.

The equivalent units of production: Materials( ) & Conversion Costs( )