Blue Spruce Company has gathered the following information. Units in beginning work in process inventory 31,500 Units started into production 144,900 Units in ending work in process inventory 37,800 Percent complete for conversion costs in ending work in process inventory 40% Costs (For units in Beg. Work in Process and Started into Production): Direct materials $211,680 Direct labor $296,604 Overhead $195,300 Materials are added at the beginning of the process. The company uses weighted-average process costing. 1). Compute equivalent units of production for materials and for conversion cost. 2.)Determine the units of production. 3.) Show the assignment of costs to units transferred out and in process.