Sandhill Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and conversion costs are incurred evenly. Sandhill uses the FIFO method to calculate equiyalent units of Calculate the following for both the hockey pucls and the soccer balls: (Round answers to the nearest whole dollar, es 5,275. Round per unit costs to the 3 derimat ploces, es 15.253) 1. The equivalent units of production for materials and conversion costs 2. The unit production costs for materials and conversion costs 3. The assignment of costs to units completed and transferred out and to work in process inventory at the end of the accounting period