Martinez Company has gathered the following information.

Units in beginning work in process inventory

Units started into production

Units in ending work in process inventory

Percent complete for conversion costs in ending work in process inventory

Costs incurred:

Direct materials

$$155\mathrm{.}520$

Direct labor

$$90\mathrm{.}240$

Overhead

$$125,760$

$($a$)$

Your answer is correct.

Compute equivalent units of production for materials and for conversion costs.

Determine the unit costs of production. $($Round answers to $2$ decimal places, eg$.52\mathrm{.}75.)$

Material cost

$ $$ per unit

Conversion cost

$ $$ per unit

$($c$)$

$x$ Your answer is incorrect.

Show the assignment of costs to units completed and transferred out and in process.

Cost assigned to units completed and transferred out

Cost assigned to units in ending work in process inventory

$$