Equivalent Units, Unit Cost, Valuation of Goods Transferred Out and Ending Work in Process The blending department had the following data for the month of March: Units in BWIP Units completed 21,600 Units in EWIP (20% complete) 2,250 Total manufacturing costs $81,585 Required: 1. What is the output in equivalent units for March? 22,050 equivalent units 2. What is the unit manufacturing cost for March? Note: Round your answer to the nearest cent. x per unit 3. Compute the cost of goods transferred out for March. $ 4. Calculate the value of March's EWIP. Feedback Check My Work 1. Equivalent Units Units Completed + Units in EWIP x Fraction Complete 2. Unit Cost = Total Cost/Equivalent Units 3. Cost of Goods Transferred Out - Cost per unit x EWIP units completed 4. Cost of Ending WIP - Cost per unit x Equivalent units in EWIP Review the "How to Calculate Equivalent Units of Production with No Beginning Work in Process" and th