E 7. 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 Conversion Costs Dept. Dollars Equivalent Units Dollars Equivalent Units 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.

Determining Unit Cost: FIFO Costing Method