Choco Nibbles produces low calorie chocolate snacks. The Baking Department has the following production and manufacturing cost data for January. Production (units): Beginning inventory has 2,200 boxes of Nibbles that are 100% complete as to materials and 30% complete as to conversion costs. A total of 38,000 boxes were started into production. Ending inventory of 3,500 boxes are 40% complete as to conversion costs. Transferred out and completed 36,700 Manufacturing Costs (dollars): Beginning work in process inventory was $7,845, comprised of $3,160 of materials and $4,685 of conversion costs. Materials added during the month were $29,000, with labor and overhead applied during the month totaling $35,320. (a) Required: Compute equivalent units of production for (1) materials and (2) conversion costs. Equivalent Units Physical Units Materials Conversion Costs Transferred out Work in process, January 31 Total (b) Assume your answers to (a) above were 40,000 units for materials and 30,000 for conversion costs. Required: Compute the unit costs for the month. (c) Assume your answers to (b) above were $.85 for materials and $1.50 for conversion costs. Required: Determine the costs to be assigned to the units transferred out. (d) Assume the same unit costs as given in (c) above. Required: Determine the costs assigned to the units in ending work in process.