Eleby Company has gathered the following information. Units in beginning work in process 0 Units started into production Units in ending work in process 39,620 Pet cent complete for conversion costs in ending work in process 8,000 Costs incurred; Direct materials 30 degree/c Direct labor $103,012 Overhead $82,580 (All materials added at the beginning of the process.) $135,148 Compute equivalent units of production for materials and for conversion costs. Equivalent units of materials Equivalent units of conversion costs 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 Show the assignment of costs to units transferred out and In process. Costs to units transferred out Costs to units in process