Baden Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 37,700 8,700 Conversion costs 40 % Materials 100 % Costs incurred: Direct materials Direct labor Overhead $81,055 $64,400 $102,872 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 37,700 32,600 LINK TO TEXT LINK TO TEXT VIDEO: SIMILAR EXERCISE Your answer is partially correct. Try again Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs 2.15 5.13 Show the assignment of costs to units transferred out and in process. Units transferred out 220,400 Units in ending work in process 37,173 Click if you would like to Show Work for this question: Open Show Work