Exercise 21-17 a, b1-b The Cutting Department of Bramble Company has the following production and cost data for August. Costs Production Started and completed 9,700 units. Started 2,000 units that are 40% completed at August 31. 1. 2. $0 Beginning work in process Materials Labor Manufacturing overhead 49,140 13,600 20,525 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Bramble Company uses the FIFO method to compute equivalent units. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs The equivalent units of production Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs Show the assignment of manufacturing costs to units transferred out and in work in process. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.) Assignment of Costs Transferred out Work in process, August 31 Materials Conversion costs Total costs