3. Wilkinson Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete for conversion costs in ending work in process Costs incurred: 54,000 10,000 60% $ 81,000 $ 99,000 $131,000 Direct materials Direct labor Overhead Instructions (a) Compute equivalent units of production for materials and for conversion costs (b) Determine the unit costs of production. (c) Show the assignment of costs to units transferred out and in process