The Pointed Pencil Company uses the weighted average costing method in its three processing departments. Direct materials are used in Departments | and 2. Direct materials in Department 2 consist of erasers which are placed immediately on each unit as it is transferred in.

Below is a portion of October’s cost of production report for Department 2: mlop4

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Work-in-process inventory-ending: Costs from preceding department (8.900 x $.23) Direct materials (8,900 x 100% x $.03). Direct labor (8,900 x 60% x $.28). $2,047.00 267.00 1,495.20 Factory overhead (8,900 x 60 % x $.10) 534.00 $4.343.20 During November the following activity occurred in Department 2: Units transferred in Costs transferred in Costs incurred: Direct materials Direct labor Factory overhead (applied) Units transferred out Ending work-in-process inventory Required: 30,100 $8,483 $1,683 $7.994.80 $2,021 29.000 75% complete Calculate the following unit costs for the month of November: a Transferred-in unit cost b Direct materials unit cost e Direct labor unit cost d Factory overhead unit cost e Total unit cost