Using the following data, complete the requirements given below. When you are given amounts to assume the answers to previous requirements, be careful to use such assumed amounts rather than your answers (in order to minimize carry-through errors). The Finishing Department of Wayland Fixtures reports the following for January 2014: All materials are added at the beginning of the process. Beginning work in process 11,000 units, 20% complete. Units started into production 88,000 units. Ending work in process 9,000 units, 40% complete. Beginning work in process, $35, 100, comprised of $21, 100 of materials and $14,000 of conversion costs. Materials added $68,000; labor and overhead added $56, 200. Compute equivalent units of production for (1) materials and conversion costs. Compute the unit cost for the month for material, conversion and total unit cost Determine the costs to be assigned to the units transferred out. Cost for units transferred out $