The Polishing Department of Sunland Company has the following production and manufacturing cost data for September. All materlais are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Production: Beginning inventory 1,880 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 44,300 ; ending inventory of 7,200 units 10x complete as to conversion costs. Manufacturing costs- Beginning imventory costs, comprised of $21,900 of materials and $36,765 of comversion costs; materials costs added in Polishing during the month, $213,618; labor and overhead applied in Polishing during the month, $127,600 and $258,440, respectively. (a) x Your anwwer is incorrect Compute the equivalent units of production for materials and conversion costs for the month of September