Units in beginning work in process	21,400
Units started into production	250,600
Units in ending work in process	24,440
Percent complete in ending work in process:
Conversion costs	60	%
Materials	100	%
Costs incurred:
Direct materials	$108,800
Direct labor	$468,150
Overhead	$187,410

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Compute equivalent units of production for materials and for conversion costs.

Materials	Conversion Costs
The equivalent units of production

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Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.)

Materials	Conversion Costs
Unit costs	$	$

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Show the assignment of costs to units transferred out and in process. (Round answers to 0 decimal places, e.g. 1,225.)

Transferred out	$
Ending work in process	$