Baden Company has gathered the following information. Units in beginning work in process Units started into production 44,000 Units in ending work in process 7,700 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $74,800 Direct labor $68,000 Overhead $103,303 Compute equivalent units of production for materials and for conversion costs. The equivalent units of production Materials Conversion Costs Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ $ eTextbook and Media Show the assignment of costs to units transferred out and in process. Units transferred out Units in ending work in process $