The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process, Production: Beginning inventory 1.520 units that are 100% complete as to materials and 30% complete as to conversion costs: units started during the period are 46,300; ending inventory of 6,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,500 of materials and $34,645 of conversion costs; materials costs added in Polishing during the month, $204,254; labor and overhead applied in Polishing during the month, $126,100 and $258,340, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September, Materials Conversion Costs The equivalent units of production e Textbook and Media Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, eg. 2.25.) Materials Conversion Costs Unit costs $ e Textbook and Media Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, es! 2.25 and final answers to decimal places, eg. 1.225.) Transferred out Ending work in process $ e Textbook and Media