ABC Company manufactures sun protection lotion. The Mixing Department, the first process department, mixes the chemicals required for the repellent. The following data are for the current month:

Work in process, beginning 0 unit

Gallons started 45

Gallons transferred out 36

Direct Material costs $900

Direct Labor costs $1,785

Overhead applied $3,066

Direct materials are added at the beginning of the process. Ending inventory is 90% complete with respect to conversion costs.

Please fill in blanks (include commas in your answers).

The units accounted for are ________________units.

The unit cost for conversion costs is ___$___ per unit.

The ending balance of work in process for the Mixing Department is ____$____.