The smelting department of Amber Manufacturing Company has the following production and cost data for September. Production: Beginning work in process of 2,200 units that are 100% complete in terms of materials and 20% complete in terms of conversion costs; 7,880 units started and finished; and 1, 100 units in ending work in process that are 100% complete in terms of materials and 40% complete in terms of conversion costs. Manufacturing costs: Work in process, September 1, $15,440; materials added, $76,330; labour and overhead, $160,272. Amber uses the FIFO method to calculate equivalent units. (a) Your answer is correct. Calculate the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion costs Equivalent units 8980 10080 eTextbook and Media Attempts: 1 of 2 used (b) Your answer is correct. Calculate the unit costs for the month. (Round unit costs to 2 decimal places, e.g. 15.25.) Unit cost Materials 8.5 Conversion cost 15.9 Total costs assigned $ 24 40(c) Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, e.g. 15.25.) Costs to Be Equivalent Assigned Assignment of Costs Units Unit Cost Total mfg. costs Transferred out Work in process, beg. Conversion costs Started and completed Total costs transferred out Work in process, end Materials LA Conversion costs LA Total costs