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 60 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					600			380			270
Units completed in Department A					420			260			190
Units completed in Department B								225			165
Materials	$	399,500		$	60,000		$	123,500		$	216,000
Conversion costs:
Department A	$	319,800
Department B		53,250
Total conversion costs	$	373,050

Required:

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

X-10_______

X-20_______

X-40_______

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