Overton Company has gathered the following information. Units in beginning work in process 20,650 Units started into production 249,850 Units in ending work in process 25,800 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $108,200 Direct labor $385,636 Overhead $186,760 Compute equivalent units of production for materials and for conversion costs.