please do part B only

Exercise 16-9 (Part Level Submission) Baden Company has gathered the following information Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 0 44,800 8,500 Conversion costs 40% Materials 100 % Costs incurred Direct materials Direct labor Overhead 75,300 $69,500 $105,400 (a) Your answer is correct Compute equivalent units of production for materials and for conversion costs Materials Conversion Costs The equivalent units of production 44800 39700