Jones Company records the following figures for the month:
				Physical Units	Transferred-In Cost	Direct Material	Conversion Cost
	Beginning WIP			205	$3,000	$4,500	$3,500
	Beginning WIP %-Complete				100%	75%	35%
	Units Started / Added-in			4,505	$75,000	$115,000	$86,000
	Units Completed and Transferred to FG			4,350
	Ending WIP			360
	Ending WIP %-Complete				100%	60%	20%

(2) Using the FIFO method, calculate the total cost that will be transferred to FG Inventory and remain in ending WIP.

Please help me with the red cell! i need help calculating the $/EU.

Beginning Added Total To Account Completed & For Transferred-Out Ending Total Accounted For Physical Units 205 4505 4350 360 Transferred-In % Complete EU $/EU $ 100% 360 4710 100% 205 $14.63 $3,000 100% 4505 $16.65 $75,000 100% 4350 $17.24 $75,000 $8.33 $3,000 $78,000 $78,000 Direct Mati % Complete EU $/EU $ 4659 4566 75% 154 $29.27 $4,500 100% 4505 $25.53 $115,000 100% 4350 $26.44 $115,000 60% 216.00 $20.83 $4,500 $119,500 $119,500 Conversion % Complete EU $/EU $ 35% 72 4422 100% 4505 $19.09 $86,000 100% 4350 $19.77 $86,000 20% 72 $48.61 $3,500 $48.78 $3,500 $89,500 $89,500 Total Cost $11,000 $276,000 $287,000 $276,000 $11,000 $287,000