Weygandt, Accounting P Help I System Announcements 12e The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs Transferred out 12,300 units. Started 4,400 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31 Beginning work in process Materials Labor Manufacturing overhead $0 64,295 19,340 20,400 1. 2. costs are incurred unif ?Your answer is correct. Determine the equivalent units of production for (1) materials and (2) conversion costs Materials Conversion Costs Total equivalent units of production 16700 14940 ch