Washington, Inc. Department B. All three models are processed initially in Department A, where all material is assembled. The X-10 model is then transferred to finished goods. After processing in Department A, the X-20 and X-40 models are transferred to Department B for final assembly, and then transferred to finished goods. three models of motorized carts for vacation resorts, X-10, X-20, and X-40. Washington manufactures the carts in two assembly departments: Department A and There were no beginning work-in-process inventories on April 1. Data for April are shown in the following table. Ending work in process i complete 30 percent complete in Department A and 50 percent Department B. Conversion costs are allocated number of equivalent units processed in each department. Total X-10 X-20 X-40 Units started 310 580 180 ed Department A Department B 380 Units completed 230 160 Materials $374,750 S 72.500 $100,750 $201,500 Conversion costs Department A $275.700 Total conversion costs $317,200 Required: a. What the unit cost of each model transferred to finished goods April? (Do not round intermediate calculations.) Product Unit Cost X-10 X-20 X-40 b. What the balance of work-in-process inventory on April 30 for Department A? Department B? (Do not round intermediate calculations.) Department A Department Balance of work-in-process ending inventory