3.9 (LO 3, 4), AP Baden Company has gathered the following information. -O 36,000 6,000 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% $72,000 $61,000 $101,000 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