Drew Implements makes four models of utility and light construction tractors. The model names are DI-1400, DI-3800, DI-5000, and DI- 8000. Drew manufactures the tractors in two departments-Fabrication and Detailing. All four models are processed initially In Fabrication, where all material is assembled into the basic tractor. The DI-1400 model is then transferred to finished goods. After processing in Fabrication, the other three models are transferred to Detailing for additional work (though no new materials are added) and then transferred to finished goods. There were no beginning work-in-process Inventories on February 1. Data for February are shown in the following table. Ending work In process is 90 percent complete In Fabrication and 40 percent complete in Detailing. Conversion costs are allocated based on the number of equivalent units processed in each department. Total DI-1400 DI-3800 DI-5000 DI-8000 Units started Units completed in Fabrication 700 650 575 350 550 325 175 125 Units completed in Detailing Materials Conversion costs: Fabrication 525 300 100 $ 3,514,500 $ 392,000 $ 1,092,500 $ 1,050,000 $ 980,000 Detailing $ 1,463,700 931,125 Total conversion costs $ 2,394,825 Required: a. What is the unit cost of each model transferred to finished goods in February? b. What is the balance of the Work-In-Process Inventory on February 28 for Fabrication? For Detailing? Complete this question by entering your answers in the tabs below. Required A Required B What is the unit cost of each model transferred to finished goods in February? Unit Cost Product DI-1400 $ 560 DI-3800 $ 1,900 DI-5000 DI-8000 < Required A Required B >