er Ouidoor Equipment (MOE) makes four models of tents. The model names are Rookie, Novice, Hiker, and Expert MOE manufacturos the teres in two departments Stitching and Customizing. All four models are processed initially in Stitching where all material is assembled and sewn into a basic tent. The Rookie model is then transferred to finished goods. After processing in Stitching. the other three models are transferred to Customizing for aoditional add- ons, and then transferred to finished goods. Thare were no beginning work-in-process inventories on August 1. Data for August are shown in the following table. Ending work in process is 45 complete in Stitching and 55 percent complete in Customizing. Conversion costs are allocated based on the number of equivalent units each 230 165 155 $52 190 $13,860 $18,200 $10,240 S 9,890 630 520 320 Units started Units completed in Sitching nits completed in Customizing 560 500 20 180 245 Conversion costs Stitching Customizing Total conversion costs 53,260 31 000 $84 260 Required: a. What is the unit cost of each model transferred to finished goods in August? (Round intermediate calculations to near Product Unit Cost Rookie Novice Hiker Expert