Crane Company has gathered the following information. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process.

Units in beginning work in process

$25,200$

$206,640$

$30,240$

Units started into production

Units in ending work in process

Percent complete in ending work in process:

Conversion costs

$60\%$

Materials

$100\%$

Cost of beginning work in process, plus costs incurred during the period:

Direct materials

$$127,512$

Direct labor

$$207,648$

Overhead

$$231,840$

$($a$)$

Your answer is correct.

Compute equivalent units of production for materials and for conversion costs.

Materials

Conversion Costs

The equivalent units of production

eTextbook and Media

$($b$)$

Your answer is incorrect.

Determine the unit costs of production. $($Round unit costs to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

Materials

Conversion Costs

Unit costs

$