Answer:
1.  materials = 18,400 units and conversion = 15,463 units
2. materials = $2.22 and conversion = $3.76
3. units transferred out = $90,298 and units still in process = $8,691
Explanation:
Units Completed and Transferred = Opening Work In Process Inventory + Started during the Period - Closing Work In Process 
                                                           = 3,300 + 15,100 -  3,300
                                                           = 15,100
<u>First Calculate the Equivalent units of Production in Respect of Materials and Conversion Costs :</u>
1. Materials 
Closing Work In Process (3,300 × 100%)                    = 3,300
Completed and Transferred (15,100 × 100%)              = 15,100
Equivalent units of Production for Raw Materials      = 18,400
2. Conversion Costs
Closing Work In Process (3,300 × 11%)                              =     363
Completed and Transferred (15,100 × 100%)                    =  15,100
Equivalent units of Production for Conversion Costs      = 15,463
<u>Then calculate the cost per equivalent unit for materials and conversion :</u>
Cost per equivalent unit = Total Costs (Opening + Current Year) ÷ Total Equivalent Units
1. Materials
Cost per equivalent unit = ($10,500  + $30,400) ÷ 18,400
                                         = $2.22
2. Conversion Costs
Cost per equivalent unit = ($9,600  + $48,500) ÷ 15,463
                                         = $3.76
<em>Total Cost per equivalent unit = Materials + Conversion Costs</em>
                                                   = $2.22 + $3.76
                                                   = $5.98
<u>Then, determine the costs to be assigned to the units transferred out and the units still in process</u>
Units transferred out = units completed and transferred ×  Total Cost per equivalent unit 
<em>                                   = </em>15,100 × $5.98
                                   = $90,298
Units Still In Process :
Materials (3,300 × $2.22)             = $7,326
Conversion Costs ( 363 × $3.76) = $1,365
Total                                               = $8,691