i just need help solving C

Wildhorse Company has gathered the following information. Units in beginning work in process 0 Units started into production 43,920 Units in ending work in process 7,320 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $ 175,680 Direct labor $ 74,420 Overhead $ 123,220 (a) Your answer is correct. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 43920 39528 (b) Your answer is correct. Determine the unit costs of production. Materials Conversion Costs Unit costs $ 4.00 $ (c) Your answer is incorrect Show the assignment of costs to units completed and transferred out and to work in process at the end of the period. Units completed and transferred out $ Units in ending work in process