Overton Company has gathered the following information. 21.100 207,800 Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process. 24 400 Conversion costs 60 % Materials 100 Costs incurred: 5103.005 Direct materials Direct labor 5318.322 Overhead 5 185,700 Compute quivalent units of production for materials and for conversion costs Conversion Costs Materials Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production e Textbook and Media Determine the unit costs of production (Round unit costs to 2 decimal places, as 225) Materials Conversion Costs Unit costs Textbook and Media Show the assignment of costs to units transferred out and in process. Transferred out Ending work in process e Textbook and Media