Byford Inc. produces a product that passes through two processes. During November, equivalent units were calculated using the weighted average method:

Units completed $190,000$

Add: Units in EWIP X Fraction complete:

$(70,000$ X $50\%)35,000$

Equivalent units of output $($weighted average$)225,000$

Less: Units in BWIP X Fraction complete:

$(40,000$ X $70\%)28,000$

Equivalent units of output $($FIFO$)197,000$

The costs that Byford had to account for during the month of November were as follows:

Beginning work in process $$109,000$

Costs added $858,500$

Total $$967,500$

$1.$ Using the weighted average method, determine unit cost. Round to the nearest cent.

$fill in the blank $1$

per unit

$2.$ Under the weighted average method, what is the total cost of units transferred out? What is the cost assigned to units in ending inventory?

Cost of units transferred out $fill in the blank $2$

Cost of ending inventory $fill in the blank $3$