Podsednik Company has gathered the following information

Units in beginning work in process ..............–0–

Units started into production ..................36,000

Units in ending work in process ................6,000

Percent complete for conversion costs in

ending work in process .................................40%

Costs incurred:

Direct materials .......................................$72,000

Direct labor ..............................................$81,000

Overhead ..................................................$97,200

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.