Materials Conversion Units completed 180,000 180,000 Add: Units in ending WIP X Fraction complete 60,000 36,000 (60,000 X 60%) Equivalent units of output 240,000 216,000 Costs: Work in process, September 1: Materials $147,000 Conversion costs 7,875 Total $154,875 > Current costs: Materials $1,053,000 Conversion costs 236,205 Total $1,289,205 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 $- X Unit conversion cost $- X Total unit cost $- X 2. Calculate the cost of units transferred out and the cost of EWIP. Cost transferred out $ 120,000 X Cost of ending work in process $ 1,289,205 X