please answer Part 4

10 Part 1 11 Equivalent Units of Production 12 Materials Conversion 13 Transferred to next department 270,000 270,000 Number of Stage of Units Completion 15 Ending work in process 16 Materials 45,000 100% 45,000 17 Conversion 45,000 67% 30,000 18 Equivalent units of production 315,000 300,000 19 20 Part 2 21 Costs per Equivalent Unit 22 Materials Conversion 23 Cost of beginning work in process $ 43,400 $ 20,300 24 Cost added during the period 397,600 189,700 25 Total cost (a) $ 441,000 $ 210,000 25 Equivalent units of production (b) 315,000 300,000 27 Cost per equivalent unit, (a) (b) $ 1.40 $ 0.70 28 29 Part 3 30 Cost of Ending Work in Process Inventory and Units Transferred Out 31 Materials Conversion Total Cost 82 Ending work in process inventory 33 Equivalent units of production 45,000 30,000 Cost per equivalent unit $ 1.40 $ 0.70 85 Cost of ending work in process inventory $ 36 Units completed and transferred out 63,000 $ 21,000 $ 84,000 37 Units transferred to the next department 38 Cost per equivalent unit 270,000 270,000 $ 1.40 $ 39 0.70 $ 2.10 Cost of units completed and transferred out $ 378,000 $ 189,000 Cover $ 567,000 Given 6-13 Answer 6.12 Part 4 What criticism can be made of the unit costs that you have computed if they are used to evaluate how well costs have been controlled