1. Unit Cost and Cost Assignment, Nonuniform Inputs

   Loran Inc. had the following equivalent units schedule and cost for its fabrication department during September:

   	Materials		Conversion
   Units completed	180,000		180,000
   Add: Units in ending WIP X Fraction complete	60,000		36,000
   (60,000 X 60%)
   Equivalent units of output	240,000		216,000
   Costs:
   Work in process, September 1:
   Materials	$147,000
   Conversion costs	7,875
   Total	$154,875
   Current costs:
   Materials	$1,053,000
   Conversion costs	236,205
   Total	$1,289,205

   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	$fill in the blank 1
   Unit conversion cost	$fill in the blank 2
   Total unit cost	$fill in the blank 3

   2. Calculate the cost of units transferred out and the cost of EWIP.

   Cost transferred out	$fill in the blank 4
   Cost of ending work in process	$fill in the blank 5

29. Unit Cost and Cost Assignment, Nonuniform Inputs

    Loran Inc. had the following equivalent units schedule and cost for its fabrication department during September:

    	Materials		Conversion
    Units completed	180,000		180,000
    Add: Units in ending WIP X Fraction complete	60,000		36,000
    (60,000 X 60%)
    Equivalent units of output	240,000		216,000
    Costs:
    Work in process, September 1:
    Materials	$147,000
    Conversion costs	7,875
    Total	$154,875
    Current costs:
    Materials	$1,053,000
    Conversion costs	236,205
    Total	$1,289,205

    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	$fill in the blank 1
    Unit conversion cost	$fill in the blank 2
    Total unit cost	$fill in the blank 3

    2. Calculate the cost of units transferred out and the cost of EWIP.

    Cost transferred out	$fill in the blank 4
    Cost of ending work in process	$fill in the blank 5

57. Unit Cost and Cost Assignment, Nonuniform Inputs

    Loran Inc. had the following equivalent units schedule and cost for its fabrication department during September:

    	Materials		Conversion
    Units completed	180,000		180,000
    Add: Units in ending WIP X Fraction complete	60,000		36,000
    (60,000 X 60%)
    Equivalent units of output	240,000		216,000
    Costs:
    Work in process, September 1:
    Materials	$147,000
    Conversion costs	7,875
    Total	$154,875
    Current costs:
    Materials	$1,053,000
    Conversion costs	236,205
    Total	$1,289,205

    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.

    Cost transferred out
    Cost of ending work in process