Pro Power makes a protein powder in several processes. Packaging, the last department in the company’s production process, reports the following.

1. Compute the cost per completed unit for both the current month and the prior month.
2. Does the change in the cost per completed unit indicate better or worse control of costs in the current month?

Transcribed Image Text:

Current month Prior month Costs transferred to finished goods $168,000 $165,750 Units transferred to finished goods... 21,000 19,500 Units sold 20,000 19,200