Overton Company has gathered the following information. 20,100 185.900 24,500 Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 60 % 100 % $103,000 $324,320 $185,800 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production Determine the unit costs of production.(Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ Show the assignment of costs to units transferred out and in process. Transferred out Ending work in process $