Swifty Company has gathered the following information. Units in beginning work in process 20,100 Units started into production 208,800 Units in ending work in process 25,800 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $103,005 Direct labor $261,289 Overhead $186,800 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 $