Blue Spruce Company has gathered the following information. Units in beginning work in process inventory 0 Units started into production 44,280 Units in ending work in process inventory 8,200 Percent complete for conversion costs in ending work in process inventory 60% Costs incurred: Direct materials $ 110,700 Direct labor $ 56,580 Overhead $107,420 compute equivalent units of production for materials and for conversion costs. Materials Conversion cost Determine the unit costs of production. (Round answers to 2 decimal places, e.g. 52.75.) per unit Material cost $ per unit Conversion cost $ Show the assignment of costs to units completed and transferred out and in process. Cost assigned to units completed and transferred out Cost assigned to units in ending work in process inventory