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 to finished goods. After processing in Stitching, the other three models are trans 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 and 50 percent complete in Customizing. Conversion costs are allocated based on the number of equivalent units processed in each department tent. The Rookie model is then transferred sferred to Customizing for additional add-ons, and then transferred to finished goods 300 595 505 265 485 245 160 85 65 550 Units started Units completed in Sinching $50,120 $13,650 $18,150 $10,800 7,520 Conversion costs $56,260 Total conversion costs $82,260 Required a. What is the unit cost of each model transferred to finished goods in August? (Round intermediate calculations to nearest whole number.) Rookie Novice Hiker Expert 105 108 118 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.) End PgUp