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 1,620 units that are 100% complete as to materials and 30% complete as to conversion costs: units started during the period are 44 700; ending inventory of 6,800 units 10% complete as to conversion costs. Manufacturing costs. Beginning inventory costs, comprised of $21,300 of materials and $19,580 of conversion costs: materials costs added in Polishing during the month, $191.772; labor and overhead applied in Polishing during the month, $127.200 and $259,240, 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, 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, eg. 2. 25 and final answers to decimal places, e.g. 1.225.) Transferred out $ Ending work in process $