Unit Cost and Cost Assignment, Nonuniform Inputs Loran Inc. had the following equivalent units schedule and cost for its fabrication department during September Materials Conversion Units completed 180,000 180,000 Add: Units in ending WIP x Fraction complete 63,000 40,950 (63,000 x 65%) Equivalent units of output 243,000 220,950 Costs: Work in process, September 1 $147,000 7,875 $154,875 Materials Conversion costs Total Current costs Materials $1,209,000 439,155 $1,648,155 Conversion costs Total Required: . Calculate the unit cost or materials or conversion, and in tal for the a rica on department or e embelfre ure round your answers to te nearest cent. Unit materials cost Unit conversion cost Total unit cost 2. Calculate the cost of units transferred out and the cost of EWIP. Round unit cost value to the nearest cent in intermediate calculations. If required, round final answers to the nearest dollar. Cost transferred out Cost of ending work in process