Units in beginning work in process -0- Units started into production 39,870 Units in ending work in process 7,020 Percent complete in ending work in process: Conversion costs 40% Materials 100% Costs incurred: Direct materials $75,730 Direct labor $82,080 Overhead $97,950 Incorrect. Compute equivalent units of production for materials and for conversion costs. Materials 46890 Conversion costs 42678 Incorrect. Determine the unit costs of production. (Round answers to 2 decimal places, e.g. 5.25.) Unit cost-Materials $ 1.61 Unit cost-Conversion costs $ .07 Incorrect. Show the assignment of costs to units transferred out and in process. (Use rounded amounts from previous part of the question for calculations. Round final answers to 0 decimal places, e.g. 2,250.) Units transferred out $ Units in ending work in process $