Unit Cost, Valuing Goods Transferred Out and EWIP During April, the grinding department of Tranx Inc. completed and transferred out 310,000 units. At the end of April, there were 155,000 units in process, 60% complete. Tranx incurred manufacturing costs totaling $3,224,000 Required: per unit 1. Calculate the unit cost 2. Calculate the cost of goods transferred out and the cost of ending WIP. Cost of goods transferred out Cost of ending WIP