Unit Cost and Cost Assignment, Nonuniform Inputs Loran Inc. had the following equivalent units schedule and cost for its fabrication department during September: Materials 180,000 80,000 Conversion 180,000 40,800 Units completed Add: Units in ending WIP x Fraction complete (80,000 x 51%) Equivalent units of output Costs: Work in process, September 1: Materials 260,000 220,800 $147,000 Conversion costs 7,875 Total $154,875 Current costs: Materials $1,099,000 Conversion costs 255,320 Total $1,354,320 Required: 1. Calculate the unit cost for materials, for conversion, and in total for the fabrication department for September. If required, round your answers to the nearest cent. Unit materials cost Unit conversion cost Total unit cost 2. Calculate the cost of units transferred out and the cost of EWIP. Round unit cost value to the nearest cent in intermediate calculations. If required, round final answers to the nearest dollar Cost transferred out Cost of ending work in process