Overton Company has gathered the following information.

Units in beginning work in process 20,780

Units started into production 247,220

Units in ending work in process 24,180

Percent complete in ending work in process:

Conversion costs 60 %

Materials 100 %

Costs incurred:

Direct materials $107,200

Direct labor $356,849

Overhead $185,640

Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production LINK TO TEXT Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g Materials Conversion Costs LINK TO TEXT Show the assignment of costs to units transferred out and in process. (Round answe Transferred out Ending work in process