Berton Company has gathered the following information. Production and Manufacturing Costs Equivalent Units and Cost Information 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 Cost & Completion % 21,500 207,300 24,100 60% 100% $102,960 $339,484 $186,500 Compute equivalent units of production for materials and for conversion costs. (Hint: Calculate Transferred Out units first.) . For units, they MUST be typed as a whole number, meaning it should NOT include any fractions or decimals. For example, if you answer is 100 units, you MUST type 100. Responses - Equivalent Units The Equivalent Units of Production Materials Conversion Costs Determine the unit costs of production. (Hint: Divide costs by the equivalent units calculated.) Round unit costs to 2 decimal places, e.g. 2.25. When typing your responses, do NOT include a dollar sign.