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Toronto Manufacturing Ltd. has the following cost and production data for the month of November. Beginning WIP Started in production Completed production Ending WIP 16,400 units 104,600 91,400 29,600 The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: $65,500 20,700 15,400 Beginning inventory costs are: Materials Direct labour Factory overhead Costs incurred during November include: Materials Direct labour Factory overhead $587,900 195,000 378,016 (a) Calculate the equivalent units of production for materials and for conversion costs. Conversion Costs Materials Equivalent units of production Save for Later Attempts: 0 of 1 used Submit Answer Determine the unit costs of production. (Round unit costs to 3 decimal places, e.g. 15.251.) Unit costs Materials Conversion costs $ Total Show the assignment of costs to units transferred out and in process. (Round answers to the nearest whole dollar, e.g. 5,275.) Transferred out Work in process Materials $ Conversion costs Total costs $