Chateaufort Craft (CC) makes three models of sea kayaks: CC-100, CC-200, and CC-500. CC manufactures the boats in two departments: Department A (Assembly) and Department B (Finishing). All three models are processed initially in Department A, where all material is assembled. The CC-100 model is then transferred to finished goods. After processing in Department A, the CC-200 and CC-500 models are transferred to Department B for final detailing, and then transferred to finished goods.

There were no beginning work-in-process inventories on September 1. Data for September are shown in the following table. Ending work in process is 40 percent complete in Department A and 25 percent complete in Department B. Conversion costs are allocated based on the number of equivalent units processed in each department.

	Total	CC-100	CC-200	CC-500
Units started		855	525	420
Units completed in Department A		690	440	360
Units completed in Department B			382	294
Materials	$ 756,300	$ 136,800	$ 220,500	$ 399,000
Conversion costs:
Assembly Department (A)	$ 405,114
Finishing Department (B)	99,687
Total conversion costs	$ 504,801

Required:

1. What is the unit cost of each model transferred to finished goods in September?
2. What is the balance of work-in-process inventory on September 30 for Department A? Department B?