Holley Inc. produces shelving in a two-process, two-department operation. In the Manufacturing Department, shelving components are made. In the Assembly Department, the material received from Manufacturing is assembled into individual shelving units. Each department maintains its own Work in Process Inventory, and costs are assigned using weighted average process costing. In Assembly, conversion costs are incurred evenly throughout the process; direct material is added at the end of the process. For September, the following production and cost information is available for the Assembly Department:

- Beginning WIP Inventory: 1,150 units (20 percent complete as to conversion); transferred in cost, \(\$ 17,400\); conversion cost, \(\$ 2,300\)

- Transferred in during September: 18,400 units

- Current period costs: transferred in, \(\$ 188,000\); direct material, \(\$ 23,000\); conversion, \(\$ 33,000\)

- Ending WIP Inventory: 1,380 units ( 70 percent complete as to conversion)

For the Assembly Department, compute the following:

a. Cost per EUP for each cost component

b. Cost transferred to Finished Goods Inventory

c. Cost of ending WIP inventory