Please show your work I don't understand how I got this wrong.

Thank you for your help!

Cost Information and the Weighted Average Method Morrison Company had the equivalent units schedule and cost information for its Sewing Department for the month of December, as shown below. Direct Materials Conversion Costs 41,000 Units completed Add: Units in ending work in process x Percentage complete: 13,000 x 100% direct materials 13,000 x 40% conversion materials Eqivalent units of output Costs: Work in process, December 1: Direct materials Conversion costs Total work in process Current costs: Direct materials Conversion costs Total current costs 13,000 54,000 41,000 5,200 46,200 $64,000 10,000 $74,000 $530,000 181,000 $711,000 Required: 1. Calculate the unit cost for December, using the weighted average method. Round final answer to the nearest cent. (NOTE: retain unrounded interim amounts for use in part 2.) 15.13 per equivalent unit $ 2. Calculate the cost of goods transferred out, calculate the cost of EWIP, and reconcile the costs assigned with the costs to account for. Using interim amounts from part 1 (unrounded amounts), compute each amount. Then round only final answers to the nearest dollar. Cost of goods transferred out: Units completed Cost of EWIP Total costs assigned (accounted for) Reconciliation Cost to account for: BWIP Current (December) Total $620,330 X 164,476 X $455,854 X $ 74,000 711,000 $ 785,000 3. What if you were asked to show that the weighted average unit cost for materials is the blend of the November unit materials cost and the December unit materials cost? The November unit materials cost is $4.92 ($64,000 / 13,000), and the December unit materials cost is $12.93 ($530,000/ 41,000). The equivalent units in BWIP are 13,000, and the FIFO equivalent units are 41,000. Calculate the weighted average unit materials cost using weights defined as the proportion of total units completed from each source (BWIP output and current output). Round final answer to the nearest cent. 11 per unit