During May, the molding department of Khang Foundry completed and transferred out 51,000 units. At the end of May, there were 15,000 units in process, 60% complete. Khang incurred manufacturing costs totalling $598,000.

Required:

1. Calculate the unit cost. if required, round your answer to the nearest cent and use in subsequent requirements.

2. Calculate the cost of goods transferred out and the cost of EWIP. Round your final answers to the nearest dollar.