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 25 percent complete in Stitching and 25 percent complete in Customizing. Conversion costs are allocated based on the number of equivalent units processed in each department.

	Total			Rookie			Novice			Hiker			Expert
Units started					790			510			470			170
Units completed in Stitching					740			460			435			130
Units completed in Customizing								450			420			105
Materials	$	72,000		$	28,440		$	20,400		$	15,510		$	7,650
Conversion costs:
Stitching	$	51,260
Customizing		25,000
Total conversion costs	$	76,260

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 Stitching? For Customizing?