Current Attempt in Progress The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,740 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 46,900; ending Inventory of 7,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $22,100 of materials and $37,103 of conversion costs; materials costs added in Polishing during the month, $221,100; labor and overhead applied in Polishing during the month $127,100 and $258,240, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September Materials Conversion Costs The equivalent units of production 48640 e Textbook and Media Assistance Used Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places es 2.25) Materials Conversion Costs Unit costs $ 10.15 e Textbook and Media Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, s. 2.25) Materials Conversion Costs Unit costs $ 10.15 e Textbook and Media Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, s. 225 and final answers to decimal places, es 1.225.) Transferred out Ending work in process e Textbook and Media