ABC Company manufactures a product through three process departments. In the first process, all direct materials are added at the beginning of the process. The following information pertains to the month of September. Production units: In process, September 1 (20% complete) Started during September In process, September 30 (60% complete) le 1,000 units 5,000 units 1,500 units Manufacturing costs: Work in process, beginning Direct materials Conversion costs $14,730 $45,000 $154,440 Assume the beginning balance of work in process includes direct materials $1,770. (1) Determine the unit cost for the first process using FIFO. (2) Determine the cost of goods transferred out using FIFO. (3) Determine the ending balance of work in process using weighted average