Nonuniform Inputs, Weighted Average

Carter Inc. had the following production and cost information for its fabrication department during April (with materials added at the beginning of the fabrication process):

Production:
Units in process, April 1, 50% complete with respect to conversion	10,000
Units completed	65,200
Units in process, April 30, 60% complete	12,000
Costs:
Work in process, April 1:
Materials	$40,980
Conversion costs	14,800
Total	$55,780
Current costs:
Materials	$125,000
Conversion costs	210,000
Total	$335,000

Carter uses the weighted average method.

2. Calculate the unit cost. Round all intermediate calculations and final answer to the nearest cent.

3. Calculate the cost of units transferred out and the cost of EWIP. In your calculations round unit cost to the nearest cent and your final answers to the nearest dollar.

Cost transferred out
Cost of ending work in process