Baden Company has gathered the following information.

Units in beginning work in process		0
Units started into production		43,300
Units in ending work in process		7,300
Percent complete in ending work in process:
Conversion costs		40	%
Materials		100	%
Costs incurred:
Direct materials		$80,800
Direct labor		$66,800
Overhead		$105,900

Compute equivalent units of production for materials and for conversion costs.

		Materials		Conversion Costs
The equivalent units of production

eTextbook and Media

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. (Round answers to 0 decimal places, e.g. 1,225.)

Units transferred out		$
Units in ending work in process		$