please show work***

W, Inc., makes three models of motorized carts for vacation resorts, X-10, X-20, and X-40. W manufactures the carts

in two assembly departments: Department A and Department B. All three models are processed initially in Department A, where all

material is assembled. The X-10 model is then transferred to finished goods. After processing 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 table. Ending work in process

is 20 percent complete in Department A and 50 percent complete in Department B. Conversion costs are allocated based on the

number of equivalent units processed in each department.

	Total	X-10	X-20	X- 40
Units started		470	330	260
Units completed in department a		420	270	190
Units completed in department b			230	155
Materials	$358,750	$47,000	$90,000	$221,0000
Conversion costs:
Department a	$274,800
Department b	31,688
Total conversion costs	$306,488

Required:

a. What is the unit cost of each model transferred to finished goods in April?

b. What is the balance of work-in-process inventory on April 30 for Department A? Department B?