Baden Company has gathered the following information. 0 43,600 Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 8,700 Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $ 80,400 Direct labor $ 66,900 Overhead $ 101,100 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production e Textbook and Media Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ $ e Textbook and Media Materials Conversion Costs Unit costs $ $ e Textbook and Media Show the assignment of costs to units transferred out and in process. (Round answers to 0 decimal places, e.g. 1,225.) Units transferred out $ Units in ending work in process eTextbook and Media