Loran Inc. had the following equivalent units schedule and cost for its fabrication department during September:

Materials Conversion

Units completed $180,000180,000$

Add: Units in ending WIP x Fraction complete $68,00040,120$

$(68,000$ x $59\%)$

Equivalent units of output $248,000220,120$

Costs:

Work in process, September $1$:

Materials $$147,000$

Conversion costs $7,875$

Total $$154,875$

Current costs:

Materials $$1,097,000$

Conversion costs $421,745$

Total $$1,518,745$

Required:

$1.$ Calculate the unit cost for materials, for conversion, and in total for the fabrication department for September. If required, round your answers to the nearest cent.

Unit materials cost $fill in the blank $1$

Unit conversion cost $fill in the blank $2$

Total unit cost $fill in the blank $3$

$2.$ Calculate the cost of units transferred out and the cost of EWIP. Round unit cost value to the nearest cent in intermediate calculations. If required, round final answers to the nearest dollar.

Cost transferred out $fill in the blank $4$

Cost of ending work in process $fill in the blank $5$