Overton Company has gathered the following information. Units in beginning work in process 20,000 Units started into production 164,000 Units in ending work in process 24,000 Percent complete in ending work in process: Conversion costs 60% Materials 100% Costs incurred: Direct materials $101,200 Direct labor $164,800 Overhead $184,000 a. Compute equivalent units of production for materials and for conversion costs. b. Determine the unit osts of production. c. Show the assignment of costs to units transferred out and in process