Problem 8-66 (Static) Operation Costing: Work-in-Process Inventory (LO 8-8) Washington, Inc., makes three models of motorized carts for vacation resorts, X-10, X-20, and X-40. Washington 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 25 percent complete in Department A and 60 percent complete in Department B. Conversion costs are allocated based on the number of equivalent units processed in each department. Units started Units completed in Department A Units completed in Department B Materials Total - X-10 X-20 500 300 400 260 225 $450,000 $ 75,000 $135,000 X-40 200 180 165 $240,000 Conversion costs: Department A Department B Total conversion costs $ 264,000 42,000 $306,000 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