Baden Company has gathered the following information. Units in beginning work in process -0- Units started into production 36,000 Units in ending work in process 6,000 Percent complete in ending work in process: Conversion costs 40% Materials 100% Costs incurred: Direct materials $72,000 Direct labor $61,000 Overhead $101,000 Instructions (a) Compute equivalent units of production for materials and for conversion costs. (b) Determine the unit costs of production. (c) Show the assignment of costs to units transferred out and in process