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Golding’s finishing department had the following data for July:

 Transferred-In Materials ConversionUnits transferred out60,000 60,000 60,000Units in EWIP15,000 15,000 9,000  Equivalent units75,000 75,000 69,000Costs:       Work in process, July 1:         Transferred-in from fabricating$2,100        Materials1,500        Conversion costs3,000          Total$6,600      Current costs:         Transferred-in from fabricating$30,900        Materials22,500        Conversion costs45,300          Total$98,700    

Required:

1. Calculate unit costs for the following categories: transferred-in, materials, and conversion. Round your answers to the nearest cent.

Unit transferred-in cost$Unit materials cost$Unit conversion cost$

2. Calculate total unit cost. Round your answer to the nearest cent.

$per unit

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