What is the correct answer

Hi-Tech Mortgage Company uses a process costing system to accumulate costs in its loan application department. When an application is completed, it is forwarded to the loan department for final processing. The following processing and cost data pertain to September: 1. Applications in process on September 1, 120 Applications started in September, 1,100 Completed applications during September, 940 Applications still in process at September 30 were 100% complete in terms of materials (forms) and 60% complete in terms of conversion costs Beginning work in process: $1,170 4,030 Direct materials 2. Conversion costs September costs: $8,590 12,000 14,994 3. Direct materials Direct labour Overhead 4. Materials are the forms used in the application process, and these costs are incurred at the beginning of the process. Conversion costs are incurred uniformly during the process Your answer is incorrect. Try again Determine the equivalent units of service (production) for materials and conversion costs Conversion Costs Materials Total equivalent units 600 1060