What is the equivalent units of production for Materials and Conversion Cost? What is the unit costs? Show the assignment of cost to units transferred out and in process?

Overton Company has gathered the following information. 21,600 218,400 24,900 60 % Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: Conversion costs Materials Costs incurred: Direct materials Direct labor Overhead 100 % $108,000 $457,612 $186,500 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production