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Washington, INC., makes three models of motorized carts for vacation resorts, X-10, X-20, and X-40. Washington manufactures carts in two assembly departments: Department A and Department B. All three models are processed initially in Department A, the X-20 and X-40 models are transferred to Department B for final assembly, and then transferred to finished goods There were no beginning work-in-process inventories on April 1. Data for April are shown in the following tables. Ending work in process is 20 percent complete in Department A and 50percent complete in Department B. Conversion costs are allocated based on the number of equivalent units processed in each department. TAL -10 X-20 X-40 UNITS STARTED 450 340 230 UNITS 370 260 170 COMPLETED IN DEPARTMENT A UNITS 220 155 COMPLETED IN DEPARTMENT B $322,750 $33,750 $93,500 $195,500 MATERIALS CONVERSION COSTS: $253,200 $40,250 $293,450 DEPARTMENT A DEPARTMENTB TAL CONVERSION COSTS Required: What is the unit cost of each model transferred to finished goods in April? a. b. What is the balance of work-in-process inventory on April 30 for Department A? Department B