Whispering Winds Company has gathered the following information. Units in beginning work in process inventory 0 Units started into production 60,480 Units in ending work in process inventory 11,200 Percent complete for conversion costs in ending work in process inventory 60% Costs incurred: Direct materials Direct labor Overhead \$ 151,200 577,280 $146,720 Compute equivalent units of production for materials and for conversion costs. Materials Conversioncost Attempts: 0 of 3 used (b) The parts of this question must be completed in order: This part will be avallable when you complete the part above. (c) The parts of this question must be completed in order This part will be avallable when you complete the partabove