Royal, Inc The Unit Cost Was Computed as Follows $\begin{array}{ll}\text { Materials } & £ 5.00 \\\text { Conver sion cost } & \\\text { Total cost per unit } & £ 8.00 \\\end{array}$

Royal, Inc., manufactures products that pass through two or more processes. The company uses the weighted average method to compute unit costs. During April, equivalent units were computed as follows: $\begin{array}{lcc}&\text { Materials }&\text { Conversion Cost }\\\text { Units completed } & 90,000 & 90,000 \\\text { Units in EWIP } \times \text { Fraction complete: } & & \\\text { Materials }(4,000 \times 100 \%) & 4,000 & \\\text { Conversion }(4,000 \times 30 \%) && \underline{1,200} \\\text { Equivalent units of output } & \overline{94,000} & 91,200\end{array}$
The unit cost was computed as follows: $\begin{array}{ll}\text { Materials } & £ 5.00 \\\text { Conver sion cost } & \\\text { Total cost per unit } & £ 8.00 \\\end{array}$
a.Determine the cost of the goods transferred out.
b.Determine the cost of ending work in progress.