Pink Martini Company has gathered the following information.
Units in beginning work in process ............20,000
Units started into production .............72,000
Units in ending work in process ............24,000
Percent complete for conversion costs in
ending work in process 60%
Costs incurred (includes beginning work in process):
Direct materials .................$101,200
Direct labor ....................$164,800
Overhead ....................$123,600

Instructions
(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.