Bourgeois Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percentage complete in ending work in process: Conversion costs Materials Costs incurred: -0- 36,000 6,000 40% 100% Direct Materials Direct Labor Overhead $72,000 $61,000 $101,000 a. Determine the number of units transferred to the next department. b. Compute equivalent units of production for materials and conversion costs. c. Determine the unit costs of production for materials and conversion. d. Show the assignment of costs to units transferred out and to work-in process at the end of the period.