HappyHappy Company has gathered the following information. 27,000 Units in beginning work in process Units started in production 40,000 Units in ending work in process 10,000 Percent complete for conversion costs in ending work in process 60% Costs incurred: Direct materials $ 201,000 Direct labor costs $ 200,000 Overhead costs $ 241,000 a. Compute equivalent units of production for materials and for conversion costs. b. Determine the unit costs of production. c. Show the assignment of costs to units transferred out and ending work in process