0 43,600 8,700 Exercise 3-9 (Video) Baden Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 40 % 100 % $80,660 $66,900 $101,972 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production LINK TO TEXT LINK TO TEXT Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ $ LINK TO TEXT LINK TO TEXT Show the assignment of costs to units transferred out and in process. Units transferred out Units in ending work in process $