Baden Company has gathered the following information.

Units in beginning work in process		0
Units started into production		37,000
Units in ending work in process		7,000
Percent complete in ending work in process:
Conversion costs		40	%
Materials		100	%
Costs incurred:
Direct materials		$72,150
Direct labor		$61,100
Overhead		$101,260

Baden Company has gathered the following information. 0 37,000 7,000 40 % 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 Materials Costs incurred: Direct materials Direct labor Overhead 100 % $72,150 $61,100 $101,260 Show the assignment of costs to units transferred out and in process. Units transferred out $ Units in ending work in process $