Exercise 3-9 Baden Company has gathered the following information. Units in beginning work in process 0 Units started into production 39,500 Units in ending work in process 7,800 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $78,100 Direct labor $63,000 Overhead $107,100 Compute equivalent units of production for materials and for conversion costs.Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.)Show the assignment of costs to units transferred out and in process. (Round answers to 0 decimal places, e.g. 1,225.)