5 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 Rookle model is then transferred to finished goods. After processing in Stitch the other three models are 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 tobte Ending work in process is 40 percent complete in Suitching and 55 percent complete in Customizing Conversion costs are allocated based on the number of equivalent units processed in each department ed Book Total Rookie Novice Hiker Expert 689 570 290 150 605 540 250 95 520 235 85 564,680 $23,120 $22, 230 $11,600 $ 7,650 Units started Units completed in Stitching Units completed in Customizing Materials Conversion costs: Stitching Customizing Total conversion costs Pet $55,260 30,000 $85,260 eferences Required: a. What is the unit cost of each model transferred to finished goods in August? b. What is the balance of the Work in Process Inventory on August 31 for Stitching? For Customizing