Holton Instruments, on March 1, 2017 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Holton started into production 10,000 units. At the end of the month there were 5,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 60% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:
	Direct Material	$20,000
	Direct Labor	8,000
	Factory Overhead	32,000
Holton uses the weighted-average process costing method. Use this information to determine for the month of March:
	Cost transfer to FGI
	Ending WIP inventory
	EU Cost per unit Direct Material
	EU Cost per unit Conversion Cost
	Cost per unit transfer to FGI