Baden company nas gatnerea tne rolowing inrormation: Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 37,300 8,200 Conversion costs 40% Materials 100 % Costs incurred: Direct materials Direct labor Overhead $78,500 $66,500 $104,400 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 37300 32380 Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs 2.10 ignment of costs to units transferred out and in process. (Round answers to o decimal places, e.g. 1.225.)