Exercise 17-10 Overton Company has gathered the following information.

Units in beginning work in process	21,460
Units started into production	188,140
Units in ending work in process	24,410
Percent complete in ending work in process:
Conversion costs	60	%
Materials	100	%
Costs incurred:
Direct materials	$104,800
Direct labor	$312,850
Overhead	$186,740

Compute equivalent units of production for materials and for conversion costs.

Materials	Conversion Costs
The equivalent units of production

Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.)

Materials	Conversion Costs
Unit costs	$	$

Show the assignment of costs to units transferred out and in process. (Round answers to 0 decimal places, e.g. 1,225.)

Transferred out	$
Ending work in process	$