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 Units in EWIP (60% complete) 21,600 2,250 $82,620 Total manufacturing costs Required: 1. What is the output in equivalent units for March? equivalent units 2. What is the unit manufacturing cost for March? Round your answer to the nearest cent. per unit 3. Compute the cost of goods transferred out for March. 4. Calculate the value of March's EWIP. 37