Holmes Products, Inc., produces plastic cases used for video cameras. The product passes through three departments. For April, the following equivalent units schedule was prepared for the first department:

Direct Materials Conversion Costs
Units completed 25,000 25,000
Units, ending work in process ×
Percentage complete:
8,000 × 100% 8,000 —
8,000 × 50% — 4,000
Equivalent units of output 33,000 29,000
Costs assigned to beginning work in process: direct materials, $80,000; conversion costs, $19,250. Manufacturing costs incurred during April: direct materials, $118,000; conversion costs, $220,000. Holmes uses the weighted average method.

Required:

1. Compute the unit cost for April. If required, round your answer to the nearest cent.

2. Determine the cost of ending work in process and the cost of goods transferred out.