(Multiproduct: hybrid costing) Be-at-Ease Industries manufactures a series of three models of molded plastic chairs: standard (without arms), deluxe (with arms), and executive (with arms and padding). All are variations of the same design. The company uses batch manufacturing and has a hybrid costing system.

Be-at-Ease has an extrusion operation and subsequent operations to form, trim, and finish the chairs. Plastic sheets are produced by the extrusion opera¬ tion, some of which are sold directly to other manufacturers. During the form¬ ing operation, the remaining plastic sheets are molded into chair seats and the legs are added; the standard model is sold after this operation. During the trim operation, the arms are added to the deluxe and executive models, and the chair edges are smoothed. Only the executive model enters the finish op¬ eration where the padding is added. All units produced receive the same steps within each operation. Please assume that there is no ending inventory.

The July production run had a total manufacturing cost of $898,000. The units of production and direct material costs incurred were as follows:

a. For each product produced by Be-at-Ease during July, determine the 1. Unit cost.
2. Total cost.
Be sure to account for all costs incurred during the month, and support your answer with appropriate calculations, to. Without prejudice to your answer in part (a), assume that only 1,000 units of the deluxe model remained in Work in Process Inventory at the end of the month. These units were 100 percent complete as to material and 60 percent complete as to conversion in the trim operation. Deter¬ mine the value of the 1,000 units of the deluxe model in Be-at-Ease’s Work in Process Inventory at the end of July.
(CMA adapted)LO1.

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Units Produced Extrusion Materials Form Materials Trim Materials Finish Materials Plastic sheets 5,000 $ 60,000 Standard model 6,000 72,000 $24,000 Deluxe model 3,000 36,000 12,000 $ 9,000 Executive model 2,000 24,000 8,000 6,000 $12,000 Totals 16,000 $192,000 $44,000 $15,000 $12,000 Manufacturing costs applied during July were as follows: Extrusion Form Operation Operation Trim Operation Finish Operation Direct labor $152,000 $60,000 $30,000 $18,000 Factory overhead 240,000 72,000 39,000 24,000