Baden Company has gathered the following information. Units in beginning work in process 0 Units started into production 44,400 Units in ending work in process 8,200 Percent complete in ending work in process: Conversion costs 40 % Materials 100 % Costs incurred: Direct materials $79,920 Direct labor $65,500 Overhead $110,186Instructions (a) Compute equivalent units of production for materials and for conversion costs. (b) Determine the unit costs of production. (c) Show the assignment of costs to units transferred out and in process.