Drysdale Dairy produces a variety of dairy products. In Department 12, cream (transferred in from Department 6) and other materials (sugar and flavorings) are mixed and churned to make ice cream. The following data are for Department 12 for August: LO3 

Production:
Units in process, August 1, 25% complete* 40,000 Units completed and transferred out 120,000 Units in process, August 31, 60% complete* 30,000 Costs:
Work in process, August 1:
Transferred-in from Dept. 6 $2,100 Materials 1,500 Conversion costs 3,000 Total $6,600 Current costs:
Transferred-in from Dept. 6 $30,900 Materials 22,500 Conversion costs 45,300 Total $98,700 *With respect to conversion costs Required:
1. How many units were transferred in during the month?
2. Calculate equivalent units for the following categories: transferred-in, materials, and conversion. .
3. Calculate unit costs for the following categories: transferred-in, materials, and conversion. Calculate total unit cost.