"transferred out" and "ending work in progress" still confused about. Can you please post an explanation? thanks

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Overton Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 22,000 182,000 25,500 Conversion costs 60 % Materials 100 % Costs incurred: Direct materials Direct labor $102,000 $268,030 $187,400 Overhead Your answer is correct. Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production 204,000 193,800 wooo LINK TO TEXT LINK TO TEXT Your answer is correct. Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs .50 2.35 LINK TO TEXT LINK TO TEXT x Your answer is incorrect. Try again. Show the assignment of costs to units transferred out and in process. x Transferred out 15,300 $ Ending work in process 15,300