Baden Company has gathered the following information.

Units in beginning work in process		0
Units started into production		37,700
Units in ending work in process		8,700
Percent complete in ending work in process:
Conversion costs		40	%
Materials		100	%
Costs incurred:
Direct materials		$81,055
Direct labor		$64,400
Overhead		$102,872

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

2. Determine the unit costs of production.

3. Show the assignment of costs to units transferred out and in process.