Toronto Manufacturing Ltd. has the following cost and production data for the month of November. Beginning WIP 18,200 units Started in production 103,900 90,600 Completed production Ending WIP 31,500 The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: Beginning inventory costs are: Materials $65,800 21,500 Direct labour 14 100 Beginning inventory costs are: Materials $65,800 Direct labour 21,500 Factory overhead 14,100 Costs incurred during November include: Materials $581,330 Direct labour 195,000 Factory overhead 367,960 Materials Conversion Costs Equivalent units of production Determine the unit costs of production. (Round unit costs to 3 decimal places, e.g. 15.251.) Unit costs Materials $ Conversion costs $ Total $ Show the assignment of costs to units transferred out and in process. (Round answers to the nearest Transferred out $ Work in process Materials $ Conversion costs Total costs $