Overton Company has gathered the following information. Units in beginning work in process 22,000 Units started into production 182,000 Units in ending work in process 25,500 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $102,000 Direct labor $268,030 Overhead $187,400 . Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ $ Show the assignment of costs to units transferred out and in process.