Given below are the production data for Department No. 1 for the first month of operation: Costs charged to Department 1: Direct Materials Labor Overhead $6,880 2,236 7,310 During this first month of operations, 3,440 units were started into production; 3,010 units were completed and transferred out; and the remaining 430 units are 100% completed with respect to materials and 40% complete with respect to conversion costs. Compute unit materials cost. Unit materials cost $ Compute equivalent units of production for conversion costs. Equivalent units of conversion costs $ Compute unit conversion cost. Unit conversion cost 10320 $ 2.94 3182 Compute the total cost of 430 units in process at end of month. Total cost of 430 units in process at end of month Compute the total cost of 3,010 units completed and transferred out. Total cost of 3,010 transferred out units