Montreal Company has gathered the following information. Production and Manufacturing Costs Equivalent Units and Cost Information Cost & Completion % 5,000 75,000 15,000 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 25% $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. Conversion Costs Responses - Equivalent Units Materials The Equivalent Units of Production Determine 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 $ Ending Work in Process $