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	48,000		48,000
Add: Units in beginning work in process
Percentage complete:
7,000 0% direct materials
7,000 50% conversion Costs			3,500
Add: Units in ending work in process
Percentage complete:
12,000 100% direct materials	12,000
12,000 35% conversion Costs			4,200
Equivalent units of output	60,000		55,700
Costs:
Work in process, December 1:
Direct Material			$35,000
Conversion Costs			21,000
Total work in process			$56,000
Current costs:
Direct Material			$360,000
Conversion Costs			167,100
Total current costs			$527,100

Required:

1. Calculate the unit cost for December, using the FIFO method.

??? Per equiv. 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 transfered out ???

Cost of EWIP ????

Cost acct for :

BWIP ????

current Decemeber ???

Total ????

3. What if you were asked for the unit cost from the month of November? Calculate November's unit cost.

???? Per equiv. unit