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: Conversion costs 43,300 7,300 40 % 100 % Materials Costs incurred: Direct materials $80,105 Direct labor $66,800 Overhead $106,394 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 $