Celestial Glass Company manufactures a variety of glass windows in its Charleston plant. In department I clear glass sheets are produced, and some of these sheets are sold as finished goods. Other sheets made in department I have metallic oxides added in department II to form colored glass sheets. Some of these colored sheets are sold; others are moved to department III for etching and then are sold. The company uses operation costing. Celestial Glass Company's production costs applied to products in August are given in the following table. There was no beginning or ending inventory of work in process for August.

Each sheet of glass requires the same steps within each operation.

Required:
Compute each of the following amounts.
1. The conversion cost per unit in department I.
2. The conversion cost per unit in department II.
3. The cost of a clear glass sheet.
4. The cost of an unetched colored glass sheet.
5. The cost of an etched colored glasssheet.

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Cost Category Direct material Direct labor Manufacturing overhead Dept. I 900,000 76,000 460,000 Dept. II $144,000 44,000 136,000 Dept. III S 76,000 147,500 Dept. II Dir. Mat Dept. I Dir. Mat. $495,000 180,000 225,000 Products Clear glass, sold after dept 1 Unetched colored glass, sold after dept. Etched colored glass, sold after dept II Units 5,500 2,000 2,500 $64,000 0,000