Gunnison Company had the following equivalent units schedule and cost information for its Sewing Department for the month of December:

	Direct Materials		Conversion Costs
Units started and completed	43,000		43,000
Add: Units in beginning work in process
Percentage complete:
6,000 0% direct materials
6,000 50% conversion Costs			3,000
Add: Units in ending work in process
Percentage complete:
14,000 100% direct materials	14,000
14,000 35% conversion Costs			4,900
Equivalent units of output	57,000		50,900
Costs:
Work in process, December 1:
Direct Material			$66,000
Conversion Costs			9,000
Total Work in process			$75,000
Current costs:
Direct Material			$684,000
Conversion Costs			203,600
Total current costs			$887,600

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