Overton Company has gathered the following information. Units in beginning work in process 20,300 Units started into production 191,700 Units in ending work in process 25,700 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $106.000 Direct labor $236,312 Overhead $187,300 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, eg. 2.25) Unit costs Materials eTextbook and Media Conversion Costs Show the assignment of costs to units transferred out and in process. Transferred out $ Ending work in process $ eTextbook and Media Assistance Used