Eleby Company has gathered the following information. Units in beginning work in process 0 Units started into production 36,200 Units in ending work in process 5,500 Percent complete for conversion costs in ending work in process 30 % Costs incurred: Direct materials $86,880 Direct labor $76,150 Overhead $98,540 (All materials added at the beginning of the process.) (a) Compute equivalent units of production for materials and for conversion costs. Equivalent units of materials Equivalent units of conversion costs (b) Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. $2.57.) Unit costs of materials $ Unit costs of conversion costs $ (c) Show the assignment of costs to units transferred out and in process. Costs to units transferred out $ Costs to units in process $