Nichola, Inc The Costs to Be Accounted for Were as Follows

Nichola, Inc. manufactures products that pass through two processes. The company uses the weighted average costing method to compute unit costs. During April, equivalent units were computed as follows: $\begin{array}{llr}&\underline{\text { Materials }}&\underline{\text { Conversion}}\\&\underline{\text { Cost }} \\\text { Units completed } & 50,000 & 50,000 \\\text { Units in ending Work-in-Process Inventory } \times \text { fraction complete: } & & \\\text { Materials }(9,000 \times 100 \%) & 9,000 & \\\text { Conversion }(9,000 \times 80 \%) & & \underline{7,200} \\\quad \text { Equivalent units of output } & \underline{\underline{59,000}} & \underline{\underline{5,200}}\end{array}$
The costs to be accounted for were as follows: $\begin{array}{lr}\text { Materials } & \$ 73,750 \\\text { Conversion cost } & 57,200\\\text { Total cost }&\$130,950\end{array}$ Required:
A. Determine the cost of the goods transferred out.
B. Determine the cost of ending Work-in-Process Inventory.
C. Determine the cost of the goods transferred out if materials in ending Work-in-Process Inventory had been 90% complete and conversion in ending Work-in-Process Inventory had been 70% complete. Round costs per unit to two decimal places if necessary.