Calculate the assignment of costs to units completed and transferred out and to work in process at the end of the accounting period. Calculate the equivalent units of production for materials and conversion costs. eTextbook and Media a) Your answer is correct. Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 2 decil Ivanhoe Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2025 are as follows