Overton Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 21,200 207,600 25,600 Conversion costs Materials 60 % 100 % Costs incurred: Direct materials $102,960 Direct labor $360,700 Overhead $185,700 Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ $ Your answer is incorrect. Show the assignment of costs to units transferred out and in process. Transferred out Ending work in process SA +A