Overton Company has gathered the following information.

Units in beginning work in process		21,780
Units started into production		189,420
Units in ending work in process		24,110
Percent complete in ending work in process:
Conversion costs		60	%
Materials		100	%
Costs incurred:
Direct materials		$105,600
Direct labor		$237,048
Overhead		$186,220

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.