Patagonia Outdoor Equipment makes four models of tents. The model names are Rookie, Novice, Hiker, and Expert. MOE manufactures the tents in two departments: Stitching and Customizing. All four models are processed initially in Stitching where all material is assembled and sewn into a basic tent. The Rookie model is then transferred to finished goods. After processing in Stitching, the other three models are transferred to Customizing for additional add-ons, and then transferred to finished goods. There were no beginning work-in-process inventories on August 1. Data for August are shown in the following table. Ending work in process is 45 percent complete in Stitching and 25 percent complete in Customizing. Conversion costs are allocated based on the number of equivalent units processed in each department. Total Rookie Novice Hiker Expert 610 530 320 180 545 475 285 150 445 270 125 $60,180 $20,740 $18, 020 $11,520 $ 9,900 Units started Units completed in stitching Units completed in Customizing Materials Conversion costs: stitching Customizing Total conversion costs $53,260 33, mee $86,260 Required: a. What is the unit cost of each model transferred to finished goods in August? b. What is the balance of the Work-in-Process Inventory on August 31 for Stitching? For Customizing? Complete this question by entering your answers in the tabs below. Required A Required B What is the unit cost of each model transferred to finished goods in August? (Round intermediate calculations to nearest whole number.) Product Unit Cost Rookie 563 Novice Hiker 163 Expert $ $ What is the balance of the Work-in-Process Inventory on August 31 for Stitching? For Customizing? (Round intermediate calculations to nearest whole number.) Work-in-Process Inventory Stitching Customizing