Weygandt, Accounting Principles, 12e Help | System Announcements Exercise 21-6 (Part Level Submission) 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 1. 64,295 19,340 20,400 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process v (a) Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production TO