Exercise 16-10 a-c Oriole Company has gathered the following information. Units in beginning work in process 21,100 Units started into production 184,900 Units in ending work in process 24,700 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $103,000 Direct labor $263,576 Overhead $187,500 Compute equivalent units of production for materials and for conversion costs. Materials Conversion Costs The equivalent units of production Determine the unit costs of production. (Round unit costs to 2 decimal places, e. g. 2.25.) Materials Conversion Costs Unit costs $ $ Show the assignment of costs to units transferred out and in process. Transferred out $ Ending work in process $