Easy Paints Ltd (EPL) manufactures paints. The production process is carried out in two plants A and B. The paint base (without colour) is manufactured in Plant A. The split off point is at the end of production process in Plant A. The paint base is sold at $5 per litre to an outside buyer. The remainder is further processed in Plant B where other material and colour is added. On average it costs EPL another $1.20 per litre to get its finished products - coloured paints. Coloured paints sell for $35 per 4 litres. EPL uses the net realisable value to split joint costs in Plant A between paint base and coloured paints. On average Plant A produces 140,000 litres each month. Usually 40,000 litres of base paint are sold to external buyers. The rest are transferred to Plant B in the following month to be processed into coloured paints.

EPL uses Weighted Average (WA) process costing. In Plant B, all material and conversion costs are added evenly throughout the manufacturing process. Inspection takes place when production is 100% complete. All spoiled paint is discarded. Currently, spoilage cost is considered as normal spoilage and included as part of the costs of completed coloured paints. The completed coloured paints that passed inspection are transferred to storage till they are sold, and shipped to customers.

There were 2,000 litres of coloured paints in WIP at the beginning of Oct 202X. These coloured paints were 40% complete. At the end of Oct 202X, there were 1,000 litres of coloured paints left in WIP at Plant B. End WIP were 30% complete. During Oct 202X, 98,000 litres were started. At the end of Oct 92,800 completed litres of coloured paints were transferred to storage. The following table summarises cost of beginning WIP and new cost incurred in Plant B for Oct 202X:

	Beginning WIP @ 1 Oct 202X Plant B	Current cost incurred during Oct 202X Plant B
Transferred in cost	$7,550	$370,450
Direct Material	1,700	94,621
Conversion costs	260	24,565

Using WA process costing, calculate the costs for completed, spoiled, transferred out, ending WIP litres of coloured paints in Plant B, and the cost per litre of coloured paints (rounded up to nearest cent) for Oct 202X (clearly show costs per equivalent unit to the nearest 2 decimal place for each cost category). (In table)