Miller Outdoor Equipment (MOE) makes four models of tents. The model names are Rookie, Novice, Hiker, and Expert. MOE manufactures the tents in two departments: Stitching and Customizing. All four models are processed initially in Stitching where all material is assembled and sewn into processing in Stitching, the other three models are transferred to Customizing for additional add-ons, and then transferred to finished goods. There were no beginning work-in-process inventories on August 1. Data for August are shown in the following table. Ending work in process is 50 percent complete in Stitching and 30 percent complete in Customizing. Conversion costs are allocated based basic tent. The Rookie model then transferred to finished goods. After number equivalent units processed in each department. Total Rookie Novice 720 Hiker Expert 200 Units started 510 390 Units completed in Stitching Units completed in Customizing Materials 640 485 465 360 155 340 140 $57,510 $22,320 $12,750 $14,040 $ 8,400 Conversion costs: Stitching Customizing Total conversion costs $50.260 31.000 $81,260 Required: a. What nearest whole number.) the unit cost of each model transferred to finished goods in August? (Round intermediate calculations Unit Cost Product Rookie 62 Novice 88 Hiker $ 101 Expert 114 b. What the balance f the Work-in-Process Inventory on August 31 for Stitching? For Customizing? (Round intermediate calculations too nearest whole number.) Work-in-Process Inventory Stitching 90 Customizing S 47