Baden Company has gathered the following information. o 43,600 8,700 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 % $80,660 $66,900 $ 101.972 Part 1 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production Part 2 Determine the unit costs of production. (Round unit costs to 2 decimal places, eg. 2.25.) Materials Conversion Costs Unit costs $ $ Tauthenland Part 3 Show the assignment of costs to units transferred out and in process. Units transferred out $ Units in ending work in process $ TA