Baden Company has gathered the following information. Units in beginning work in process 0 Units started into production 43,100 Units in ending work in process 8,500 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $ 77,300 Direct labor $ 71,000 Overhead $ 108,200 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production e Textbook and Media Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ $ Show the assignment of costs to units transferred out and in process. (Round answers to O decimal places, e.g. 1,225.) Units transferred out $ Units in ending work in process ta e Textbook and Media