Washington, Inc, makes three models of mctorized carts for vacation resots, X-10, X-20, and X-40 vwashington manufactures he carts in two assembly departments: Department A and Department B All three models are processed initally in Department A, where all material is assembied The X-10 model is then transto ed to finished goods Ator processing in Department A te X 20 and X 40 models are transferred to Department B for final assen by and then transfer edfinished goods There ere no b gnn workin ro ess mena es on April 1 Data or April are sho in the fo 0 1 table. E ng ork in process is 30 percent co lele in Dep ment and 60 percent co plele in Departrent B Conversion costs are alocated based on the num er o equivalent u units processed in each depa mert Units started Units oamplated in Deparment 5368.000 30,750 9107,250 3221,000 204,820 41.400 Totsl conversion costs Required: a. What is the unil cost of each model transferred to fnished goods in Api? (Do not r round intermediate calculations b. What the balance of work-n-rocess inventory on April 30 tr Department A7 Department B7(Do not round intermeclate calculations