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 a basic tent. The Rookie model is then transferred to finished goods After 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 60 percent complete in Sutching and 55 percent complete in Customizing Conversion costs are allocated based on the number of equivalent units processed in each department Expert Units completed in stitching Units completed in Customizing Units started Total Rooke Novice Hiker 888 520 340 260 730 485 290 210 450 260 $68,920 $28,000 $14.048 512,580 $14,300 199 Materials Conversion costs: Stitching Customizing Total conversion costs $53,260 31.ee $84,269 Required: a. What is the unit cost of each model transferred to finished goods in August? b. What is the balance of the Work in Process Inventory on August 31 for Sutching For Customizing? Required A Required B What is the unit cost of each model transferred to whole number.) Product Unit Cost Rookie Novice Hiker Expert Required A Required B What is the balance of the Work-in-Process Inv calculations to nearest whole number.) Work-in-Process Inventory Stitching Customizing