In Vaughn Company, total materials costs are $36,000, and total conversion costs are $57,480. Equivalent units of production are materials 10,000 and conversion costs 12,000. Compute the unit costs for materials and conversion costs. (Round answers to 2 decimal places, e.g. 2.25.) Materials cost per unit 3.60 $ Conversion cost per unit 4.79 Compute total manufacturing costs. (Round answer to 2 decimal places, e.g. 2.25.) Total manufacturing cost per unit Sunland Company purchases $53,800 of raw materials on account, and it incurs $64,400 of factory labor costs. Supporting records show that (a) the Assembly Department used $26,700 of the raw materials and $45,900 of the factory labor, and (b) the Finishing Department used the remainder. Manufacturing overhead is assigned to departments on the basis of 160% of labor costs. Journalize the assignment of overhead to the Assembly and Finishing Departments. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles Debit Credit Mar. 31