Work in Process Inventory Accounts: Total Unit Cost
Scientists at Anschultz Laboratories, Inc., have just perfected Dentalite, a liquid substance that dissolves tooth decay. The substance, which is generated by a complex process involving five departments, is very expensive. Cost and equivalent unit data for the latest week are as follows (units are in ounces):
|
Direct Materials |
||||
|
Dept. |
Dollars |
Equivalent Units |
Dollars |
Equivalent Unit |
|
A |
12,000 |
1,000 |
33,825 |
2,050 |
|
B |
21,835 |
1,985 |
13,065 |
1,005 |
|
C |
23,896 |
1,030 |
20,972 |
2,140 |
|
D |
– |
– |
22,086 |
2,045 |
|
E |
– |
– |
15,171 |
1,945 |
From these data, compute the unit cost for each department and the total unit cost of producing 1 ounce of Dentalite. If an amount box does not require an entry, leave it blank, or enter zero (“0”). Round your answers to two decimal places.