Bramble Company has gathered the following information.

Units in beginning work in process 21,200

Units started into production 207,600

Units in ending work in process 25,600

Percent complete in ending work in process:

Conversion costs 60%

Materials 100% Costs incurred:

Direct materials$102,960

Direct labor$360,700

Overhead$185,700

(a)

Compute equivalent units of production for materials and for conversion cost

Materials Conversion Costs

The equivalent units of production

b)

Determine the unit costs of production.(Round unit costs to 2 decimal places, e.g. 2.25.)

Materials Conversion costs

$

Unit costs

c)

Show the assignment of costs to units transferred out and in process.

Units transferred out$

Units in ending work in process$