Boulder Toys manufactures powered, ride-on tractors and other equipment for children. There are three models, increasing in features and detail: XL, XLS, and XLT. All three models start in the Assembly Department, where the raw material is shaped and components, such as tires and motor, are assembled. The XL and XLS model are then sent to the Packaging Department where they are made ready for delivery :o dealers. The XLT model is sent from the Assembly Department to the Customization Department where it is detalled with various special order paints and logos. Boulder Toys uses operations costing and conversion costs are allocated to products based on the number of units produced. No work-in-process inventories exist in any of the three departments, Data for October follow: Required: What is the cost per unit transferred to finished goods inventory for each of the three models in October