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 years production:

Units to Account For	Units	Materials	Conversion
Beginning work in process inventory	500	500	250
Started	20,500
Total units to accounted for	21,000

Ending inventory was 100% complete as to materials and 80% complete as to conversion, and the total materials cost is $58,380 and the total conversion cost is $36,516.

Using the weighted-average method, what are the unit costs if the company transferred out 18,000 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	$