During April, the grinding department of Tranx Inc. completed and transferred out $315,000$ units. At the end of April, there were $112,500$

units in process, $60\%$ complete. Tranx incurred manufacturing costs totaling $$2,295,000.$

Required:

Calculate the unit cost.

$

per unit

Calculate the cost of goods transferred out and the cost of ending WIP.

Cost of goods transfifred out

Cost of ending WIP

$