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 55 percent complete in Stitching and 40 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 620 530 330 190 Units completed in Stitching 545 485 295 150 Units completed in Customizing 475 285 125 $62,220 $22.320 $19,080 $10,560 $10,260 Conversion costs: Stitching $53,260 Customizing 30,000 Total conversion costs $83,280 Materials Required: a. What is the unit cost of each model transferred to finished goods in August? (Round intermediate calculations to nearest whole number.) Product Rookie Novice Hiker Expert Unit Cost S 70 S 103 S 99 S 121 b. What is the balance of the Work-in-Process Inventory on August 31 for Stitching? For Customizing? (Round intermediate calculations to nearest whole number.) Work-in-Process Inventory Stitching Customizing