Riverbed 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 Compute equivalent units of production for materials and for conversion costs. Materials Conversion cost 57,240 10,600 60% $ 171,720 $ 99,640 $138,860 Determine the unit costs of production. (Round answers to 2 decimal places, eg. 52.75) Material cost per unit Compute equivalent units of production for materials and for conversion costs. Materials Conversion cost Determine the unit costs of production. (Round answers to 2 decimal places, eg. 52.75.) Material cost per unit Conversion cost $ per unit Show the assignment of costs to units completed and transferred out and in process. Cost assigned to units completed and transferred out $ Cost assigned to units in ending work in process inventory $