Problem III. (20 Points). Wilkinson Company has gathered the following information. Units in beginning work in process inventory Units started into production Units in ending work in process inventory Percent complete for conversion costs in ending work in process inventory Costs incurred: Direct materials Direct labor Overhead Instructions -0- 54,000 10,000 60% $ 81,000 $ 99,000 $131,000 (a) Compute equivalent units of production for materials and for conversion costs. (b) Determine the unit costs of production. (c) Show the assignment of costs to units completed and transferred out and in process.