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 73,000 45,260 (73,000 x 62%) Equivalent units of output 253,000 225,260 Costs: Work in process, September 1: Materials $147,000 7,875 Conversion costs Total Current costs: $154,875 Materials $1,081,000 Conversion costs 340,205 Total $1,421,205 Required: 1. Calculate the unit cost for materials, for conversion, and in total for the fabrication department for September. If required, round your answers to the 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