Toronto Manufacturing Ltd. has the following cost and production data for the month of November TER Beginning WIP 16,400 units Started in production 103,400 Completed production 90,600 Ending WIP 29,200 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 $63,100 Direct labour 21,900 Factory overhead 15,900 Costs incurred during November include: Materials $559,860 Direct labour 195,000 Factory overhead 355,310 Calculate the equivalent units of production for materials and for conversion costs. 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 (Hound answers to the nearest whole dollar, e.g. 8,275.) Transferred out Work in process Materials Conversion costs Total costs