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Exercise 3-9 (Part Level Submission) Baden Company has gathered the following information. Units in beginning work in process 37,000 Units started into production Units in ending work in process 7,500 Percent complete in ending work in process: 40 Conversion costs. Materials 100 Costs incurred Direct materials $76,800 $62,400 Direct labor $105,800 Overhead (a) Your answer is correct Compute equivalent units of production for materials and for conversion costs Conversion Costs Materials 37000 T 32500 The equivalent units of production