The Fruit of the Womb Company makes 2 types of baby apparel: Bibs and Bonnets. The Company uses two processes: Cutting and Sewing. In the Cutting Department, materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the cutting process. The bibs and bonnets are then transferred to the Sewing department. During the month of March, the following costs were in incurred in the Cutting Department: Bibs Bonnets Production Data Work in process - March 1 Units Completed and Transferred Out Work in process - March 31 Work in process - % complete 80,000 36,000 40% 15,000 19,000 75% Cost Data Direct Materials Labor Overhead $131,500 $230,000 $.45.000 $84,000 $72,000 $12,500 Required: Calculate the equivalent units of production for materials and conversion costs. Calculate the unit costs of production Show the assignment of costs of units transferred out and in process. b