LeMay Cookie Company manufactures a line of choco- late cookies in three processing operations. The product is perishable; therefore, there are no work in process inventories in any of the operations at the end of the month. During the month of June, 500,000 units were processed completely in all three operations, transferred to finished goods inventory, and sold. Processing costs for the month were as follows:

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Required: Department A: Materials Labor Overhead applied Department B: $165,000 25,000 20,000 $210,000 Labor. $ 80,000 Overhead applied 40,000 120,000 Department C: Labor $ 60,000 Overhead applied. 45,000 105,000 1. Using T-accounts for the work in process inventories of each operation, trace the flow of costs through the three operations and into cost of goods sold. 2. Determine the total unit manufacturing cost. 3. Determine the addition to unit cost by each of the three operations.