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: 7,000 Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $82,840 Direct labor $70,400 Overhead $106,900 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production eTextbook 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 Show the assignment of costs to units transferred out and in process. Units transferred out $ Units in ending work in process $ e Textbook and Media