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 30 percent complete in Stitching and 55 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					780			490			280			210
Units completed in Stitching					710			430			235			165
Units completed in Customizing								420			215			155
Materials	$	57,890		$	21,840		$	15,190		$	10,360		$	10,500
Conversion costs:
Stitching	$	54,260
Customizing		27,000
Total conversion costs	$	81,260

Required:

a. What is the unit cost of each model transferred to finished goods in August? (Round intermediate calculations to nearest whole number.)

Product	Unit Cost
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.)

	WIP Inventory
Stitching
Customizing