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 480 350 280 Units completed in Department A 440 260 190 Units completed in Department B 235 165 Materials $ 377,000 $ 48,000 $ 105,000 $ 224,000 Conversion costs: Department A $ 256,850 Department B 42,500 Total conversion costs $ 299,350 Required: a. What is the unit cost of each model transferred to finished goods in April? (Do not round intermediate calculations.) b. What is the balance of work-in-process inventory on April 30 for Department A? Department B? (Do not round intermediate calculations.)