The Polishing Department of Pharoah Company has the following production and manufacturing cost data for September. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout 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 41,200; ending inventory of 6,600 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $ 20,600 of materials and $ 14,674 of conversion costs; materials costs added in Polishing during the month, $ 186,883; labor and overhead applied in Polishing during the month, $ 127,600 and $ 257,440, respectively. (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