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: 20,000 164,000 24,000 Conversion costs Materials 60 % 100 % Costs incurred: Direct materials $101,200 Direct labor $164,800 Overhead $184,000 Compute equivalent units of production for materials and for conversion costs. The equivalent units of production eTextbook and Media Materials Conversion Costs Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Unit costs eTextbook and Media Conversion Costs $ Show the assignment of costs to units transferred out and in process. Transferred out $ Ending work in process