Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to O decimal places, e.g. 1,225.) Transferred out Ending work in process " eTextbook and Media The Polishing Department of Marigold Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,660 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 40,600; ending inventory of 6,400 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,700 of materials and $9,660 of conversion costs; materials costs added in Polishing during the month, $181,148; labor and overhead applied in Polishing during the month, $127,200 and $257,340, 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 e Textbook and Media Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs e Textbook and Media