Baden Company has gathered the following information Compy Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 0 39.500 7,800 Conversion costs Materials 40 % 100 % Costs incurred: Direct materials $79,000 Direct labor $63,000 Overhead $107,618 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, eg. 2.25) Unit costs $ Materials Conversion Costs $ eTextbook and Media Show the assignment of costs to units transferred out and in process Units transferred out Units in ending work in process $