Toronto Manufacturing Ltd. has the following cost and production data for the month of November. Beginning WIP Started in production Completed production Ending WIP 17,200 units 102,900 95,000 25,100 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 $65,100 19,800 15,600 Direct labour Factory overhead Costs incurred during November include: Materials Direct labour Factory overhead $583,440 195,000 384,084 Calculate the equivalent units of production for materials and for conversion costs. Conversion Costs Materials 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 whole dollar, e.g. 5,275.) Transferred out $ Work in process Materials $ Conversion costs Total costs