Morrison Company had the equivalent units schedule and cost information for its Sewing Department for the month of December, as shown below. \begin{tabular}{|c|c|c|} \hline & Direct Materials & Conversion Costs \\ \hline Units completed & 46,000 & 46,000 \\ \hline \multicolumn{3}{|l|}{ Add: Units in ending work in process } \\ \hline \multicolumn{3}{|l|}{ Percentage complete: } \\ \hline 10,000100% direct materials & 10,000 & - \\ \hline 10,00040% conversion materials & - & 4,000 \\ \hline Eqivalent units of output & 56,000 & 50,000 \\ \hline \multicolumn{3}{|l|}{ Costs: } \\ \hline \multicolumn{3}{|l|}{ Work in process, December 1:} \\ \hline Direct materials & & $64,000 \\ \hline Conversion costs & & 12,000 \\ \hline Total work in process & & $76,000 \\ \hline \multicolumn{3}{|l|}{ Current costs: } \\ \hline Direct materials & & $550,000 \\ \hline Conversion costs & & 187,000 \\ \hline Total current costs & & $737,000 \\ \hline \end{tabular} 1. Calculate the unit cost for December, using the weighted average method. Round final answer to the nearest cent. (NOTE: retain unrounded interim amounts for use in part 2.) $ per equivalent unit 2. Calculate the cost of goods transferred out, calculate the cost of EWIP, and reconcile the costs assigned with the costs to account for. Using interim amounts from part 1 (unrounded amounts), compute each amount. Then round only final amounts to the nearest dollar. 2. Calculate the cost of goods transferred out, calculate the cost of EWIP, and reconcile the costs assigned with the costs to account for. Using interim amounts from part 1 (unrounded amounts), compute each amount. Then round only final amounts to the nearest dollar. 3. What if you were asked to show that the weighted average unit cost for materials is the blend of the November unit materials cost and the December unit materials cost? The November unit materials cost is $6.40 ( $64,000/10,000), and the December unit materials cost is $11.96($550,000/46,000 ). The equivalent units in BWIP are 10,000, and the FIFO equivalent units are 46,000. Calculate the weighted average unit materials cost using weights defined as the proportion of total units completed from each source (BWIP output and current output). Round final answer to the nearest cent. $ per unit