Please help! thank you so so much

OceanBound uses three processes to manufacture lifts for personal watercraft: forming a lift's parts from galvanized steel, assembling the lift, and testing the completed lift. (Click the icon to view additional information ) Requirement 1. Prepare a production cost report for the Testing Department. (Round all cost per unit amounts to the nearest cent The lifts are transferred to Finished Goods Inventory before shipment to marinas across the country. OceanBound's Testing Department requires no direct materials. Conversion costs are incurred evenly throughout the testing process. Other information follows for the month of August OceanBound Production Cost Report-Testing Department Month Ended August 31 Equivalent Units UNITS \begin{tabular}{cccc} Physical & Transferred & Direct & Conversion \\ Units & In & Materials & Costs \\ \hline \end{tabular} Units to account for: \begin{tabular}{|l|} \hline Beginning work-in-process \\ \hline Transferred in \\ \hline \end{tabular} Total units to account for Units accounted for: \begin{tabular}{|llllll} \hline \multicolumn{1}{|c|}{ Completed and transferred out } \\ Ending work-in-process \\ Total units accounted for \end{tabular} Requirement 2. What is the cost per unit for lifts completed and transferred out to Finished Goods Inventory? Why would management be interested in this cost? The cost per unit for lifts completed and transferred out to Finished Goods Inventory is per lift