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Exercise 16-6 The Cutting Department of Cassel Company has the following production and cost data for July. Transferred out 12,300 units. Beginning work in Started 4,400 units that are 60% Materials 64,295 complete as to Labor 19,340 Manufacturing overhead costs and 100% complete as 20,400 materials at July 31 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion costs