Baden Company has gathered the following information Units in beginning work in process Units started into production 40,300 Units in ending work in process 7.900 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $74.555 Direct labor $64,500 Overhead $104,410 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 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. Units transferred out $ Unitsin ending work in process $