E3.9 (LO 3, 4), AP Baden Company has gathered the following information. Determine equivalent units, unit costs, and assignment of costs Units in beginning work in process -0 36,000 Units started into production Units in ending work in process Percent complete in ending work in process: 6,000 40% Conversion costs 100% Materials Costs incurred: $72,000 Direct materials $61,000 Direct labor $101,000 Overhead Instructions a. Compute equivalent units of production for materials and for conversion costs. b. Determine the unit costs of production. G Show the assianment of costs to units transferred out and in process