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 240,000 pints Units in process, January 31, 40% complete 75,000 pints Costs: Work in process, January 1 $54,000 351,000 Costs added during January Required: 1. Using the weighted average method, calculate the equivalent units for January, X equivalent 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. Cost of goods transferred out Ending work in process