Gunnison Company had the following equivalent units schedule and cost information for its Sewing Department for the month of December: Direct Materials 44,000 Conversion Costs 44,000 3,500 10,000 3,500 Units started and completed Add: Units in beginning work in process x Percentage complete: 7,000 x 0% direct materials 7.000 x 50% conversion Costs Add: Units in ending work in process x Percentage complete: 10,000 x 100% direct materials 10,000 x 35% conversion Costs Equivalent units of output Costs: Work in process, December 1: Direct Material Conversion Costs Total work in process Current costs: Direct Material Conversion Costs Total current costs 54,000 51,000 $63,000 7,000 $70,000 $540,000 102,000 $642,000 Required: 1. Calculate the unit cost for December, using the FIFO method. per equivalent unit 2. Calculate the cost of goods transferred out, calculate the cost of EWIP, and reconcile the costs assigned with the costs to account for Cost of goods transferred out Cost of EWIP Cost to account for: BWIP Current (December Total 3. What if you were asked for the unit cost from the month of November Calculate November's unit cost. per equivalent unit