In March, Rodayo Manufacturing had the following unit production costs: materials $6 and conversion costs $9. On March 1, it had zero work in process. During March, Rodayo transferred out 12,000 units. As of March 31, 800 units that were 25% complete as to conversion costs and 100% complete as to materials were in ending work in process. Assign the costs to the units transferred out and in process.

Assign the total manufacturing cost of $15 per unit to the 12,000 units transferred out.

Assign the materials cost and conversion costs based on equivalent units of production to units in ending work in process.