Please answer the 3 parts of the question.

The Smelting Department of Polzin Company has the following production and cost data for September. Production: Beginning work in process 2,300 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 8,800 units; and ending work in process 1,100 units that are 100% complete as to materials and 40% complete as to conversion costs. Manufacturing costs: Work in process, September 1, $16,000; materials added $61,380; labor and overhead $134,068. Polzin uses the FIFO method to compute equivalent units. Your answer is partially correct. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of September. Materials Conversion Costs The equivalent units of production 9900 Compute the unit costs for the month. (Round unit costs to 2 decimal places, eg. 2.25.) Materials Conversion Costs Unit costs $ 6.2 $ eTextbook and Media * Your answer is incorrect. Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to decimal places, eg. 1,225.) Transferred out $ Work in process $