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 30 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					540			310			240
Units completed in Department A					400			270			180
Units completed in Department B								225			150
Materials	$	352,750		$	54,000		$	100,750		$	198,000
Conversion costs:
Department A	$	253,550
Department B		30,938
Total conversion costs	$	284,488

Required:

a. What is the unit cost of each model transferred to finished goods in April?

b. What is the balance of work-in-process inventory on April 30 for Department A? Department B?

calculations.)

Product	Unit Cost
X-10
X-20
X-40

	Department A	Department B
Balance of work-in-process ending inventory