You Answered Four Seasons Company makes snow blowers. No materials are added to the process, but the transferred in units are treated as a direct material that is added the beginning of the process. This means that beginning and ending inventories are 100% complete. The conversion costs are uniformly incurred. The physical units in beginning inventory are 60% complete with respect to conversion costs and the ending inventory is 80% complete with respect to conversion costs. Other data for the month include: Beginning WIP inventory 200 units Units transferred out 600 units Units in ending inv. 200 units Added conversion costs $243,000 Added Transferred in costs $359,000 Beginning work-in-process costs: Transferred in cost $130,000 Conversion $112,000 Using the FIFO method, what is the transferred-in cost per eu? Correct Answer 598.33 margin of error +/- 1