Washington, Inc., makes three models of motorized carts for vacation resorts, X-10, X-20, and X-40. Washington manufactures the carts in two assembly departments: Department A and Department B. All three models are processed initially in Department A, where all material is assembled. The X-10 model is then transferred to finished goods. After processing in Department A, the X-20 and X-40 models are transferred to Department B for final assembly, and then transferred to finished goods. There were no beginning work-in-process inventories on April 1. Data for April are shown in the following table. Ending work in process is 20 percent complete in Department A and 50 percent complete in Department B. Conversion costs are allocated based on the number of equivalent units processed in each department. Total X-10 X-20 X-40 Units started 580 390 220 Units completed in Department A 420 270 180 Units completed in Department B 220 160 Materials $ 366,750 $ 72,500 $ 107,250 $ 187,000 Conversion costs: Department A $ 303,550 Department B 31,125 Total conversion costs $ 334,675 Required: (a) What is the unit cost of each model transferred to finished goods in April? (Do not round intermediate calculations. Round final answers to the nearest dollar amounts and units. Omit the "$" sign in your response.) Product Unit Cost X-10 $ X-20 $ X-40 $ (b) What is the balance of work-in-process inventory on April 30 for Department A? Department B? (Do not round intermediate calculations. Round final answers to the nearest dollar amounts and units. Omit the "$" sign in your response.) Department A Department B Balance of work-in-process ending inventory $ $