Oriole Company has gathered the following information.

Units in beginning work in process $0_{{?}_{?}}$

Units started into production $37,{700}_{?}$

Units in ending work in process $8,700$

Percent complete in ending work in process:

Conversion costs $40\%$

Materials $100\%$

Costs incurred:

Direct materials $$81,055$

Direct labor $$64,400$

Overhead $$102,872$

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

Materials $,37700$ conversation cost $,32480$

Determine the unit costs of production. $($Round unit coststo $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

Materials

Conversion Costs

Unit costs