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 1,620 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 44,700; ending inventory of 6,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,300 of materials and $19,580 of conversion costs; materials costs added in Polishing during the month, $191,772; labor and overhead applied in Polishing during the month, $127,200 and $259,240, respectively. Collapse question part (a) Compute the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs The equivalent units of production?