Bourgeois Company has gathered the following information. Units in beginning work in process -0- Units started into production 36,000 Units in ending work in process 6,000 Percentage complete in ending work in process: Conversion costs 40% Materials 100% Costs incurred: Direct Materials $72,000 Direct Labor $61,000 Overhead $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