E21-9B Smithers Company has gathered the following information. Units in beginning work in process 20,000 Units started into production 65,000 Units in ending work in process 30,000 Percent complete for conversion costs in ending work in process 60% Costs incurred: Direct materials $136,000 Direct labor $178,200 Overhead $126,000 Instructions (a) Compute equivalent units of production for materials and for conversion costs. (b) Determine the unit costs of production. (c) Show the assignment of costs to units transferred out and in process