The Smelting Department of Polzin Company has the following production and cost data for September.

Production: Beginning work in process 1,850 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 8,900 units; and ending work in process 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs.

Manufacturing costs: Work in process, September 1, $16,000; materials added $59,598; labor and overhead $133,133.

Polzin uses the FIFO method to compute equivalent units.

here is the questions

1- Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of September.

2- Compute the unit costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.)

3- Determine the costs to be assigned to the units transferred out and in process.