Pant Risers manufactures bands for self-dressing assistive devices for mobility-impaired individuals. Manufacturing is a one-step process where the bands are cut and sewn. This is the information related to this year's production: Units to Account For Units Materials Conversion Beginning work in process inventory 400 400 250 Started 19,600 Total units to accounted for 20,000 Ending inventory was 100% complete as to materials and 60% complete as to conversion, and the total materials cost is $55,600 and the total conversion cost is $33,120. Using the weighted average method, what are the unit costs if the company transferred out 16,000 units? If required, round final answers to two decimal places. Cost per unit Materials $ Conversion $ Using the weighted average method, what is the value of the inventory transferred out and the value of the ending WIP inventory? Inventory transferred out $ Ending WIP inventory