4 Exercise 6-51 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 180,090 180,000 Add: Units in ending WIP x Fraction complete (60,000 x 609%) 60.000 36.000 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. 2. Calculate the cost of units transferred out and the cost of EWIP