Nguyen Enterprises produces premier strawberry jam. Output is measured in litres. Nguyen uses the weighted average method. During January, Nguyen had the following production data:

Units in process, January 1, 60% complete	36,000 litres
Units completed and transferred out	243,000 litres
Units in process, January 31, 40% complete	76,000 litres
Costs:
Work in process, January 1	$54,000
Costs added during January	$355,000

Required:

1. Using the weighted average method, calculate the equivalent units for January.

2. Calculate the unit cost for January. Round your answer to the nearest cent and use in subsequent requirements.

3. Assign costs to units transferred out and EWIP. If required, round your final answers to the nearest cent.

Cost of goods transferred out: $

EWIP: $