KeepIn makes fencing in a two-stage production system. In the Cutting Department, wood is cut and assembled into 6-foot fence sections. In the Coating Department, the sections are pressure-treated to resist the effects of weather and then coated with a preservative. The following production and cost data are available for March 2010 (units are 6-foot fence sections):

a. Prepare EUP schedules for both the Cutting and Coating Departments.
b. Determine the cost per EUP for the Cutting Department.
c. Assign costs to goods transferred out of and in ending WIP Inventory in the Cutting Department.
d. Determine the cost per EUP in the Coating Department. Use the modified FIFO basis and round to the nearest penny. (See footnote 6, page 225.)
e. Assign costs to goods transferred out of and in ending WIP Inventory in the CoatingDepartment.

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Units Cutting Dept. Coating Dept Beginning WIP Inventory (March 1) 1,300 900 Complete as to material 80% 0% Complete as to conversion Units started in March Units completed in March Ending WIP Inventory (March 31) 75% 609% 4,800 4,500 1,100 Complete as to material Complete as to conversion 40% 0% Costs Beginning WIP Inventory Transferred in Material Conversiorn 11,840 8,345 7,720 1,674 Current Transferred in Material 35,200 21,225 4,950 11,300