Current Attempt in Progress Overton Company has gathered the following information. 21,700 228,300 24,400 Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 60 % 100 % $100,000 $366,352 $186,200 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production Determine the unit costs of production. (Round unit costs to 2 decimal places, eg. 2.25.) Materials Conversion Costs Unit costs $ $ e Textbook and Media Show the assignment of costs to units transferred out and in process. Transferred out Ending work in process e Textbook and Media