B-66 (Algo) Operation Costing: Work-in-Process Inventory (LO 8-8) Washington, Inc., makes three models of motorized carts for vacation resorts, X-10, x-20, and X-40. Washington manufactures the carts in two assembly departments Department A and Department B. All three models are processed initially in Department A, where all material is assembled. The X-10 model is then transferred to finished goods. Aer processing in Department A, the X-20 and X-40 models are transferred to Department & for final assembly, and then transferred to finished goods. There were no beginning work-in-process inventories on April 1 Data for April are shown in the following table. Ending work in process is 20 percent complete in Department A and 60 percent complete in Department B. Conversion costs are allocated based on the number of equivalent units processed in each department Units started Units completed in Department A Units completed in Department Materials Conversion costs Department A Department B Total conversion costs 520 200 215 390 155 $300,000 $12,000 $111,000 $217,000 $307, 458 $350,0 Required: a. What is the unit cost of each model transferred to finished goods in April? b. What is the balance of work as process inventory on April 30 for Department A Department 87 O