In March, Rodayo Manufacturing had the following unit production costs: materials $6
and conversion costs $9. On March 1, it had zero work in process. During March, Rodayo
transferred out 12,000 units. As of March 31, 800 units that were 25% complete as to conversion costs and 100% complete as to materials were in ending work in process. Assign
the costs to the units transferred out and in process.