The charges to Work in Process$-$Assembly Department for a period, together with information

concerning production, are as follows. All direct materials are placed in process at the beginning

of production.

Compute the ending units and their value in work in process and the value of goods transferred to

finished goods.

A production department within a company received materials of $$20,000$ and conversion costs

of $$20,000$ from the prior department. It added material of $$54,400$ and conversion costs of

$$106,000.$ The equivalent units are $20,000$ for material and $18,000$ for conversion. What is the

unit cost for materials and conversion?