Sunland Company has gathered the following information. Units in beginning work in process 0 Units started into production 41,800 Units in ending work in process 7,800 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $77,330 Direct labor $68,900 Overhead $109,276 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 224500 214580 Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ 0.45 $ 2.90 Show the assignment of costs to units transferred out and in process. Transferred out $ 668995 Ending work in process tA $ 54312