he ledger of Platt Company has the following work in process account:

Work in ProcessPainting

3/1

Balance

$3,010

3/31

Transferred out

$?

3/31

Materials

7,040

3/31

Labour

2,200

3/31

Overhead

1,180

3/31

Balance

?

Production records show that there were 800 units in the beginning inventory, 30% complete, 1,100 units started, and 1,300 units transferred out. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Platt uses the FIFO method to calculate equivalent units.

How many units are in process at March 31?

Work in process, March 31

units

What is the unit materials cost for March? (Round unit cost to 2 decimal places, e.g. 15.25.)

Unit cost

$

What is the unit conversion cost for March? (Round unit cost to 2 decimal places, e.g. 15.25.)

Unit cost

$