Question 6 Overton Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process 21,200 178,800 25,700 Conversion costs Materials 60% 100 % Costs incurred Direct materials Direct labor Overhead $100,000 $373,074 5186,600 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 Show the assignment of costs to units transferred out and in process. Transferred out Ending work in process