Baden Company has gathered the following information.

Units in beginning work in process		0
Units started into production		37,000
Units in ending work in process		7,200
Percent complete in ending work in process:
Conversion costs		40	%
Materials		100	%
Costs incurred:
Direct materials		$ 83,250
Direct labor		$ 65,200
Overhead		$ 109,638

(a)

Compute equivalent units of production for materials and for conversion costs.

		Materials		Conversion Costs
The equivalent units of production

(b)

Determine the unit costs of production.

(c)

Show the assignment of costs to units transferred out and in process.