Baden Company has gathered the following information. Units in beginning work in process Units started into production 43,900 Units in ending work in process 7,200 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $74,630 Direct labor $67,500 Overhead $110,610. Compute equivalent units of production for materials and for conversion costs. The equivalent units of production eTextbook and Media Materials Conversion Costs Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Unit costs Materials Conversion Costs Show the assignment of costs to units transferred out and in process. Units transferred out Units in ending work in process