Given the following data, determine the cost per equivalent unit and use this cost data to determine the cost of ending WIP inventory and units transferred into finished goods. (Answers must be entered as numbers only without spaces, dollar signs, commas, etc. Example: 50000 or 8.34 or .15)

Production Fabrication Co.
Equivalent Units of Production
	Materials	Labor	Overhead
Units transferred to next process	350,000	350,000	350,000
Ending WIP Inv. (80,000 units x 50% complete; labor 80,000 units x 25% complete; overhead 80,000 units x 25% complete)	40,000	20,000	20,000
Equivalent units of production	410,000	370,000	370,000
Production Fabrication Co.
Costs Per Equivalent Unit
	Materials	Labor	Overhead
Costs:
Costs beginning WIP Inventory	92,000	21,000	37,000
Costs added this period	810,000	325,000	640,000
Total Costs:	902,000	346,000	677,000
Equivalent units of production	410,000	370,000	370,000
Cost per unit	A.	B.	C.

Project Fabrication, Co.
Costs of Ending WIP Inventory and Units Transferred Out
Ending WIP Inventory:	Materials	Labor	Overhead	Total
Equivalent units of production	40,000	20,000	20,000
Cost per equivalent unit	D.	E.	F.
Cost of ending WIP inventory (round to nearest dollar)	G.	H.	I.	143298
Units of completed and transferred out:
Units transferred to the next dept.	350,000	350,000	350,000
Cost per equivalent unit	J.	K.	L.
Cost of units completed and transferred out (round to the nearest dollar)	M.	N.	O.