please help solve this problem, thank you

*Exercise 17-6 (Part Level Submission) The Cutting Department of Cassel Company has the following production and cost data for July Production Costs 1. Transferred out 12,400 units. 2. Started 3,400 units that are 60% Beginning work in process Materials Labor Manufacturing overhead $0 55,774 8,557 22,200 complete as to conversion costs and 100% complete as to materials at July 31 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process ] Your answer is correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production 58 Attempts: 3 of 3 used (b1) Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion costs Attempts: 0 of 3 used (b2) The parts of this question must be completed in order. This part will be available when you complete the part above