Unit Cost, Valuing Goods Transferred Out and EWIP During April, the grinding department of Moriba Inc. completed and transferred out 105,000 units. At the end of April, there were 37,500 in process, 60% complete. Moriba incurred manufacturing costs totaling $1,530,000. Required: 1. Calculate the unit cost. If required, round your answer to the nearest cent. $per unit 2. Calculate the cost of goods transferred out and the cost of EWIP. Cost of goods transferred out $ Cost of ending work in process $