Please use the given data to solve for Part 4

Materials 270,000 Conversion 270,000 Stage of Completion 10 Part 1 11 Equivalent Units of Production 12 13 Transferred to next department Number of Units 15 Ending work in process 16. Materials 45,000 17 Conversion 45,000 18 Equivalent units of production 19 20 Part 2 21 Costs per Equivalent Unit 100% 67% 45,000 30,000 300,000 315,000 23 Cost of beginning work in process 24 Cost added during the period 25 Total cost (a) 25. Equivalent units of production (b) 27 Cost per equivalent unit, (a) (b) Materials Conversion 43,400 $ 20,300 397,600 189,700 $ 441,000 $ 210,000 315,000 300,000 $ 1.40 $ 0.70 29 Part 3 30 Cost of Ending Work in Process Inventory and Units Transferred Out 31 Materials Conversion Total Cost 82 Ending work in process inventory 33 Equivalent units of production 45,000 30.000 34 Cost per equivalent unit $ 1.40 $ 0.70 35 Cost of ending work in process inventory $ 63,000 $ 21,000 $ 84,000 38 Units completed and transferred out 37 Units transferred to the next department 270,000 270,000 38 Cost per equivalent unit $ 1.40 $ 0.70 $ 2.10 39 Cost of units completed and transferred out $ 378,000 $ 189,000 $ 567,000 Cover Given 6.13 Answer 6.12 Part 4 What criticism can be made of the unit costs that you have computed if they are used to evaluate how well costs have been controlled