Crane Company has gathered the following information Units in beginning work in process 0 Units started into production 37,300 8,200 Units in ending work in process Percent complete in ending work in process: Conversion costs 40% Materials 100 % Costs incurred: Direct materials $78,330 Direct labor $66,500 Overhead $105,114 Compute equivalent units of production for materials and for conversion costs. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production e Textbook and Media Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs