Washington, Inc., makes three models of motorized carts for vacation resorts, X-10, X-20, and X-40. Washington manufactures the carts in two assembly departments: Department A and Department B. All three models are processed initially in Department A, where all material is assembled. The X-10 model is then transferred to finished goods. After processing in Department A, the X-20 and X-40 models are transferred to Department B for final assembly, and then transferred to finished goods.

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 30 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.

         

	Total	X-10	X-20	X-40
Units started		500	300	200
Units completed in Department A		400	260	180
Units completed in Department B			225	165
Materials	$450,000	$75,000	$135,000	$240,000
Conversion costs
Department A	$264,000
Department B	42,000
Total conversion costs	$306,000

a. What is the unit cost of each model transferred to finished goods in April?

b. Wat is the balance of work-in-process inventory on April 30 for Department A? Department B?