Overton Company has gathered the following information. Units in beginning work in process 20,980 Units started into production 192,220 Units in ending work in process 25,840 Percent complete in ending work in process: Conversion costs 60 % Materials 100 % Costs incurred: Direct materials $106,600 Direct labor $300,494 Overhead $186,380Instructions(a) Compute equivalent units of production for materials and for conversion costs.(b) Determine the unit costs of production.(c) Show the assignment of costs to units transferred out and in process.