Answer:
a. Materials = 206,000 units and Conversion costs = 196,040 units
b. Materials = $0.50 and Conversion costs = $2.65
c. Costs to units transferred out = $570,465 and Costs to units in process =  $59,511
Explanation:
a. Calculation of Equivalent Units of Production for Materials and for Conversion costs
Units Completed and Transferred  = Units in beginning work in process + Units started into production - Units in ending work in process
                                                           = 20,300 +  185,700 - 24,900
                                                           = 181,100
<u>Materials </u>
Units Completed and Transferred (181,100 × 100%) =    181,100
Units in Ending Work in Process (24,900 × 100%)   =    24,900
Equivalent Units of Production                                  = 206,000
<u>Conversion costs </u>
Units Completed and Transferred (181,100 × 100%) =    181,100
Units in Ending Work in Process (24,900 × 60%)    =     14,940
Equivalent Units of Production                                  =  196,040
b. Calculation of  the unit costs of production.
Unit costs of production = Total Cost / Equivalent Units of Production
Materials = $103,000 / 206,000
                = $0.50
Conversion costs = ($333,306 + $186,200) / 196,040
                              = $2.65
Total Unit Cost = $0.50 + $2.65
                          = $3.15
c. Assignment of costs to units transferred out and in process.
Costs to units transferred out = 181,100 × $3.15
                                                  = $570,465
Costs to units in process
Materials  ($0.50 × 24,900)             = $12,450
Conversion costs  ($3.15 × 14,940)  = $47,061
Total Cost                                         =  $59,511