Overton Company has gathered the following information. 21,800 230,200 24,250 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 % $100,800 $515,200 $187,470 Your answer is partially correct. Try again. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 252000 240360 Your answer is partially correct. Try again. Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs .40 2 Your answer is incorrect. Try again. Show the assignment of costs to units transferred out and in process. (Round answers to 0 decimal places, e.g. 1,225.) Transferred out Ending work in process