help with detail counting process please

0 36,320 5,400 30 % Units in beginning work in process Units started into production Units in ending work in process Percent complete for conversion costs in ending work in process Costs incurred: Direct materials Direct labor Overhead $98,064 $82,350 $77,096 (All materials added at the beginning of the process.) (a) Compute equivalent units of production for materials and for conversion costs. Equivalent units of materials Equivalent units of conversion costs (b) Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. $2.57.) Unit costs of materials ox Unit costs of conversion costs (c) Show the assignment of costs to units transferred out and in process. Costs to units transferred out Costs to units in process $