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 20 percent complete in Department A and 50 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 Conversion costs: Department A Department B Total conversion costs Required: Total X-10 X-20 X-40 540 370 270 440 260 190 220 155 $358,250 $40,500 $101,750 $216,000 $284,400 30,938 $315,338 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?