Baden Company has gathered the following information. Units in beginning work in process 0 Units started into production 43,100 Units in ending work in process 8,500 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $77,300 Direct labor $71,000 Overhead $108,200 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production LINK TO TEXT Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ $ LINK TO TEXT LINK TO TEXT 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 $ LINK TO TEXT LINK TO TEXT