OBJEC Exercise 6-41 Unit Cost and Cost Assignment, Nonuniform Inputs Loran Inc. had the following equivalent units schedule and cost for its fabrication department during September: Materials 180,000 60,000 Conversion 180,000 36,000 240,000 216,000 Units completed Add: Units in ending WIP X Fraction complete (60,000 X 60%) Equivalent units of output Costs: Work in process, September 1: Materials Conversion costs Total Current costs: Materials Conversion costs Total $ 147,000 7,875 $ 154,875 $1,053,000 236,205 $1,289,205 Twin Required: 1. Calculate the unit cost for materials, for conversion, and in total for the fabrication depart- More ment for September 2. Calculate the cost of units transferred out and the cost of EWIP. bhGA) sobre SA