Unit Cost, Valuing Goods Transferred Out and EWIP During April, the grinding department of Tranx Inc. completed and transferred out 318,000 units. At the end of April, there were 159,000 units in process, 60% complete. Tranx incurred manufacturing costs totaling $2,480,400 Required 1. Calculate the unit cost. er unt 2. Calculate the cost of goods transferred out and the cost of ending WIP. Cost of goods transferred out Cost of ending WIP