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: 0 45,100 9,000 Conversion costs Materials 40 % 100 % Costs incurred: Direct materials $76.670 Direct labor $61,700 Overhead $109,010 Compute equivalent units of production for materials and for conversion costs. The equivalent units of production eTextbook and Media Materials 45100 Conversion Costs 42700 x Your answer is incorrect. Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Conversion Costs Materials Unit costs $ 76670 $ 170710 Assistance Used eTextbook and Media x Your answer is incorrect. Show the assignment of costs to units transferred out and in process. Units transferred out 252700 Units in ending work in process $ 30000 eTextbook and Media Assistance Used