The following data relate to Work in Process-Department C, in which all materials were added at the start of processing: Work In process - Department C: Inventory, March 1: Materials cost (1,200 pounds; 100% complete) $7.020 Conversion cost (20% complete) 1,804 Costs incurred this period: Direct materials used (9,000 pounds) $36,330 Direct labor 10,880 Overhead 17,820 Inventory. March 31 Materials cost (1.800 pounds, 100% complete) Conversion cost (1.800 pounds, 80% complete) Pounds of product transferred out: 8,400 Using these data, compute: 1. The unit cost per equivalent unit for materials and conversion and the cost of the product transferred out. (use the average cost method). 2. The unit cost per equivalent unit for materials and conversion and the cost of the product transferred out. (use the FIFO cost method)