and Cost Assignment, Nonuniform Inputs Exercise 6-41 Unit Cost Loran 641 lowin equivalent units schedule and cost for its fabrication department Inc. had the OBJECTIVE 4 durine September:olowin Materials Conversion Units completed Add: Units in ending WIP X Fraction complete 180,000 60,000 (60,000 60%) Equivalent units of output 180,000 36,000 240,000216,000 Costs: Work in process, September 1 Materials Conversion costs S 147,000 7,875 S 154,875 Total Current costs Materials $1,053,000 236,205 $1,289,205 Conversion costs Total Required: 1. Calculate the unit cost for materials, for conversion, and in total for the fabrication depart- ment for September. 2 Calculate the cost of units transferred out and the cost of EWIP