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 Conversion costs Total Current costs: Materials Conversion costs Total $147,000 7,875 $154,875 $1,053,000 236,205 $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 4.39 X 1.09 X Total unit cost 5.48 X 2. Calculate the cost of units transferred out and the cost of EWIP. Cost transferred out Cost of ending work in process 2,633,760 X 197,280 X