Overton Company has gathered the following information.

Units in beginning work in process		20,700
Units started into production		180,900
Units in ending work in process		25,350
Percent complete in ending work in process:
Conversion costs		60	%
Materials		100	%
Costs incurred:
Direct materials		$100,800
Direct labor		$388,090
Overhead		$186,290

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 s Show the assignment of costs to units transferred out and in process. (Round answers to 0 decimal places, e.g. 1,225.,) Transferred out Ending work in process