Overton Company has gathered the following information. Units in beginning work in process 20,300 Units started into production 185,700 Units in ending work in process 24,900 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $103,000 Direct labor $333,306 Overhead $186,200 Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ 2.65 0.57 X Your answer is incorrect. Show the assignment of costs to units transferred out and in process. Transferred out 583142 Ending work in process $ 53784