Attempt in Progress Overton Company has gathered the following information. Units in beginning work in process 20,800 Units started into production 210,300 Units in ending work in process 24,200 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $103,995 Direct labor $422,805 Overhead $186,100 Compute equivalent units of production for materials and for conversion costs. The equivalent units of production eTextbook and Media Materials Conversion Costs Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs eTextbook and Media Show the assignment of costs to units transferred out and in process. Transferred out Ending work in process eTextbook and Media