Please show me the steps to solve this problem.

A portion of the Production Cost Report for the Assembly Department at Red Mountain Industries was prepared by one of the company's cost accountants. The cost accountant is out for emergency surgery and another employee has been asked to complete the Production Cost Report with the following information: Costs Materials Conversion Total Costs $288,000 $126,000 $414,000 ? ? ? $? + $? = $? Total Cost Equivalent units Unit costs Costs to be accounted for Work in process Started into production Total costs $36,000 378,000 $414,000 The Assembly Department had 20,000 units in beginning work in process inventory (100% complete for materials, 70% complete for conversion costs). The department started 150,000 units into production, completed and transferred 120,000 units, and had 50,000 units in ending work in process inventory (60% complete for materials, 40% complete for conversion costs). What is the unit conversion cost (if necessary, round your answer)