E3-8B Allegro Company has gathered the following information. Determine equivalen ts, unit costs, and assignment of costs. (LO 3, 4) 40,000 8,000 Units in beginning work in process Units started into production Units in ending work in process Percent complete for conversion costs in ending work in process Costs incurred: Direct materials Direct labor Overhead 40% $ 72,000 $ 83,040 $100,000 Instructions (a) Compute equivalent units of production for materials and for conversion costs. (b) Determine the unit costs of production (e) Show the assignment of costs to units transferred out and in process. E3-98 Smithers Company has gathered the following information Determine on comanda 20.000 65.000 (LOL) 30 000 Units in beginning work in process Units started into production Unitsin ending work in process Percent complete for conversion costs in ending work in process Costs incurred: Direct materials Director Overhead 60 5136.000 $17200 $126.000 Francis (a) Compute equivalent units of production for materials and for conversion costs A) Determine the unit costs of production e) Show the s e t of cats to units transferred out and in