Carla Vista Company has gathered the following information. \begin{tabular}{lr} Units in beginning work in process & 0 \\ Units started into production & 34,560 \\ Units in ending work in process & 5,760 \\ Percent complete in ending work in process: & \\ Conversion costs & 40% \\ Materials & 100% \\ Costs incurred: & $172,800 \\ Direct materials & $58,560 \\ Direct labor & $96,960 \\ Overhead & \end{tabular} Compute equivalent units of production for materials and for conversion costs. (b) Your answer is correct. Determine the unit costs of production. Your answer is incorrect. Show the assignment of costs to units completed and transferred out and to work in process at the end of the peric Units completed and transferred out $ Units in ending work in process $