Overton Company has gathered the following information.
| Units in beginning work in process |
21,460 |
| Units started into production |
188,140 |
| Units in ending work in process |
24,410 |
| Percent complete in ending work in process: |
| Conversion costs |
60% |
|
| Materials |
100% |
|
| Costs incurred: |
| Direct materials |
$104,800 |
| Direct labor |
$312,850 |
| Overhead |
$186,740 |
Compute equivalent units of production for materials and for conversion costs.
Determine the unit costs of production. (Round unit costs to 2 decimal places, e.g. 2.25.)
Show the assignment of costs to units transferred out and in process. (Round answers to 0 decimal places, e.g. 1,225.)