Howard Corporation has two production departments.Curing has 12,000 units in process at the beginning of the period, 3 / 4 complete.During the period, 45,000 units were received fromCrushing, 48,000 units were transferred to Finished Goods, and 9,000 units were in process at the end of the period, 2/ 3 complete.

Cost information was as follows:

Cost of beginning Work in Process:
Cost in Crushing	$ 21,640
Cost in Curing:
Materials	8,810
Labor	1,190
Factory overhead	2,420
Costs during the month:
Cost of goods received from Crushing	$ 85,520
Cost in Curing:
Materials	53,830
Labor	10,690
Factory overhead	17,560
Total costs to be accounted for	$201,660

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Using the information above:

a. Determine the unit cost for the month in Curing. b. Determine the total cost of the products transferred to Finished Goods. c. Determine the total cost of the ending Work in Process inventory.