During May, the molding department of Lawler Foundry completed and transferred out 45,000 units. At the end of May, there were 15,000 units in process, 60% complete. Lawler incurred manufacturing costs totaling $591,000.

Required:

1. Calculate the unit cost. When required, round your answer to the nearest cent. $ per unit

2. Calculate the cost of goods transferred out and the cost of EWIP. Do not round unit cost value in intermediate calculations. Round your final answers to the nearest cent.

Cost of goods transferred out	$
Cost of EWIP	$