E. (15) The Polishing Department manufa 100% coor Proco g inventory costs, comprised of $4B.000 of materials ardd cost aata for September Materials are entered of Estaban Company has the following production and at the beginning of the process o action Beginning inventory 2.000 units that are 100% complete 48,000 ending inventory of 6,000 units 30% complete as to conversion c Manufactwing costs Beginning as to materials and 40% 313,000 of conversion costs; materials costs added in Polishing during the labor and overhead applied in Polishing during the month $178,300 and 5312,500 month, $202,000 Show and label al calcutations. Instructions (a) Compute the equivalent units of production for materials and conversion costs for September (b) Compute the unit costs for materials and conversion costs for the month (c) Determine the costs to be assigned to the units transferred out and in process