2Brief Exercise 6-23 Unit Cost, Valuing Goods Transferred Out and EWIP .3 During April, the grinding department of Tranx Inc. completed and transferred out 315,000 units. At the end of April, there were l 12,500 units in process, 60% complete. Tranx incurred manufacturing costs totaling $2,295,000. Required: 1. Calculate the unit cost. 2. Calculate the cost of goods transferred out and the cost of EWIP