Baden Company has gathered the following information. 44,000 7,700 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% $74,800 $68,000 $103,300 Determine the unit costs of production. (Round unit costs to 2 decimal places, eg. 2.25.) Materials Conversion Costs Unit costs $ e Textbook and Media * Your answer is incorrect. Show the assignment of costs to units transferred out and in process. (Round answers to decimal places, e.g. 1,225.) Units transferred out Units in ending work in process $