Blossom Manufacturing Ltd. has the following cost and production data for the month of November. Conversion costs are incurred uniformly throughout the process. Units in beginning work in process 16,100 Units started into production 103,100 Units completed and transferred 92,700 Units in ending work in process 26,500 The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: Beginning inventory costs are: Direct materials Direct labour Manufacturing overhead Costs incurred during November include: $65,400 21,800 14,600 Direct materials $542,520 Direct labour 195,000 Manufacturing overhead 341,915 (b) X Your answer is incorrect. Determine the unit production costs. (Round unit costs to 3 decimal places, e.g. 15.251.) Materials Conversion costs Total Unit Product Costs 5.102 6.185 $ 11.287 Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 0 decimal places, e.g. 5,275.) Total Materials Conversion Beginning Inventory Complete beginning WIP Started and completed Cost for units transferred out Ending work in process Total costs