Sister Ltd manufactures two types of electronic calculators, standard and deluxe. The only difference between the two products is the quality of the electronic components used, the deluxe uses higher quality
DATA for March	Standard	Deluxe
Units completed	100	80
Closing Work-In-process	20	40
Materials costs	$2,400	$3,360
Conversion costs in march amounted to $3300
Closing Work-In-process for both types was completed as to material. Standard was 50% complete as to conversion and deluxe 75% complete as to conversion. There were no opening inventories of Work-In-process
What is the unit cost of the standard and deluxe calculators respectively
What was the cost of closing Work-In-process at end of March