Processing Department A has the following production and cost data for July: Production Costs 1. Transferred out 12,000 units Beginning WIP $0 2. Started 3,000 units that are 60% Materials $45,000 complete in terms of conversion costs and 100% complete in terms of materials at July 31. Labour $16,200 Manufacturing Overhead $18,300 Required a. Determine the equivalent units of production for materials and conversion costs. b. Calculate unit costs