Problem 8-72 (Static) Operations Costing: Work-in-Process Inventory (LO 8-8) Chateaufort Craft (CC) makes three models of sea kayaks: CC-100, CC-200, and CC-500. CC manufactures the boats in two departments Department A (Assembly) and Department B (Finishing). All three models are processed initially In Department A, where all material is assembled. The CC-100 model is then transferred to finished goods. After processing in Department A, the CC-200 and CC-500 models are transferred to Department B for final detailing, and then transferred to finished goods. There were no beginning work-in-process inventories on September 1. Data for September are shown in the following table. Ending work in process is 40 percent complete in Department A and 25 percent complete in Department B. Conversion costs are allocated based on the number of equivalent units processed in each department. Total Unite started CC-100 825 CC-200 CC-500 495 330 Unita completed in Department A 660 420 297 Units completed in Department 370 275 Materials $653,400 $132,000 5207,900 $313,500 Conversion costs Assembly Department (A) $365,295 Finishing Department (5) Total conversion costs 89,775 $455,070 Required: a. What is the unit cost of each model transferred to finished goods in September? b. What is the balance of work-in-process inventory on September 30 for Department A? Department B? 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 September? Product Unit Cost CC-100 CC-200