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 45 percent complete in Stitching and 30 percent complete in Customizing. Conversion costs are allocated based on the number of equivalent units processed in each department 190 Total Rookie Novice Hiker Expert 700 580 450 645 560 130 535 390 115 $63,960 $16,800 $20,300 $17,550 $ 9,310 Units started Units completed in Stitching Units completed in Customizing Materials Conversion costs: Stitching Customizing Total conversion costs 405 $59,260 25,000 $84,260 Required: a. What is the unit cost of each model transferred to finished goods in August? (Round intermediate calculations to nearest whole number.) Unit Cost Product Rookie Novice Hiker Expert 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