The Mixing Department of Cherry Manufacturing Company has the following production and manufacturing cost data for January. Production: Beginning inventory 8,000 units that are 100% complete as to materials and 40% complete as to conversion costs; units started into production 27,000; ending inventory of 12,000 units 20% complete as to conversion costs. Manufacturing Costs: Beginning work in process inventory of $40,000, comprised of $30,000 of materials and $10,000 of conversion costs. Materials added during the month, $110,000; labor and overhead applied during the month, $62,000 and $55,000, respectively. Instructions (a) Compute the equivalent units of production for materials and conversion costs for the month of January. (b) Compute the unit costs for materials and conversion costs. (c) Determine the costs to be assigned to the units transferred out and ending work in process.