Eastern Company has gathered the following information.

Units in beginning work in process 20,000

Units started into production 164,000

Units in ending work in process 24,000

Percent complete in ending work in process:

Conversion costs 60%

Materials 100%

Costs incurred:

Direct materials $101,200

Direct labor $164,800

Overhead $184,000

(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.