2 Miller Outdoor Equipment (MOE) makes four models of tents. The model names are Rookie, Novice, Hiker, and Expert. MOE manufactures the tents in two departments Stitching and Customizing. All four models are processed initially in Stitching where all material is assembled and sewn into a basic tent. The Rookie model is then transferred to finished goods. After p transferred to Customizing for additional add-ons, and then transferred to finished goods There were no beginning work-in-process inventories on August 1. Data for August are shown in the following table. Ending work in process is 55 percent complete in Stitching and 20 percent complete in Customizing. Conversion costs are allocated based on the number of equivalent units processed in each department. rocessing in Stitching, the other three models are Total Rookie Novice Hiker Expert 240 Units stated Units completed in Stitching Materials Conversion costs: 760 710 410 35s 185 $64,380 $16.720 $22.230 $12,710 $12.720 530 510 Shitching $54,260 33.000 $87 260 Total conversion costs Required a. What is the unit cost of each model transferred to finished goods in August? (Round intermediate calculations to nearest whole number.) Rooke Novice Hiker Expert b. What is the balance of the Work-in-Process Inventory on August 31 for Stitching? For Customizing? (Round intermediate calculations to nearest whole number.) Sotching