oson Company has gathered the following information 4. Wilkinson Com its in beginning work in proceso Units started into production units in ending work in process Percent complete for conversion costs in ending work in process 54.000 10.000 60% Costs incurred: Direct materials Direct labor Overhead $ 81,000 $ 99,000 $131.000 Instructions (a) Compute equivalent units of production for materials and for conversion costs. (b) Determine the unit costs of production. (c) Show the assignment of costs to units transferred out and in process