Weighted Average Method, Unit Cost, Valuing Inventories Manzer Enterprises produces premier raspberry jam. Output is measured in pints. Manzer uses the weighted average method. During January, Manzer had the following production data: Units in process, January 1, 60% complete 36,000 pints Units completed and transferred out 249,000 pints Units in process, January 31, 40% complete 84,000 pints Costs: Work in process, January 1 $54,000 Costs added during January 369,000 Required: 1. Using the weighted average method, calculate the equivalent units for January. equivalents units 2. Calculate the unit cost for January. Round your answer to the nearest cent. per unit 3. Assign costs to units transferred out and EWIP. Do not round the unit cost in intermediate calculations. If required, round your final answers to the nearest cent. Cost of goods transferred out EWIP