The department had beginning inventory of 5500 units of product and it started 94500 units during the period. It transferred out 90000 units during the period. Total transferred-in and production cost for the period was $902,400. This amount included the cost in beginning inventory plus additional costs incurred during this period. The target (standard) cost per unit is $9.45

Find the equivalent cost per unit, assuming the ending inventory is considered to be 40 percent complete.

Find the equivalent cost per unit, assuming the ending inventory is considered to be 60 percent complete.

what are Mr. Sawyer's motives for establishing the percentage of completion at 60 percent rather than 40 percent.