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 (30% complete) Total manufacturing costs Required: 1. What is the output in equivalent units for March? 22,275 equivalent units 21,600 2,250 $86,873 2. What is the unit manufacturing cost for March? Note: Round your answer to the nearest cent. 3.90 per unit 3. Compute the cost of goods transferred out for March. 84,240 4. Calculate the value of March's EWIP. 2,632.5 X