Montreal Company has gathered the following information. Production and Manufacturing Costs Equivalent Units and Cost Information Cost & Completion % Units in beginning work in process 5,000 Units started into production 75,000 Units in ending work in process 15,000 Percent complete for conversion costs in ending work in 25% process Costs incurred: Direct materials $160,000 Direct labor $105,000 Overhead $204,375 Materials are added at the beginning of the process, meaning 100% of the materials are allocated to Ending Work in Process. Compute equivalent units of production for materials and for conversion costs. . For units, they MUST be typed as a whole number, meaning it should NOT include any fractions or decimals. For example, if you answer is 100 units, you MUST type 100. Responses - Equivalent Units Materials Conversion Costs The Equivalent Units of ProductionDetermine the unit costs of production. . Round unit costs to 2 decimal places, e.g. 2.25. . When typing your responses, do NOT include a dollar sign. Responses - Unit Costs Materials Conversion Costs Unit Costs $ $ Show the assignment of costs to units transferred out and in process. . Round your answer to 0 decimal places, e.g. 10,000. . When typing your responses, do NOT include a dollar sign. Responses - Manufacturing Costs Transferred Out LA Ending Work in Process $