P5.39 LO 5.5 Operation costing: manufacturer Wilkey Ltd manufactures a variety of glass windows in its Perth plant. In department A, clear glass sheets are produced, and some of these sheets are sold as finished goods. Other sheets made in department A have metallic oxides added to them in department B to form coloured glass sheets. Some of these coloured sheets are sold, while others are moved to department C for etching and are then sold. The company uses operation costing. Wilkey's production costs applied to products in May are given in the following tables. There was no beginning or ending inventory of work in process for May. Cost category Department C Direct material Direct labour Manufacturing overhead Department A Department B $450000 38000 $72000 $ 0 22000 38 000 230000 58 000 73 500 Products Units Direct material Department A Department B Direct material Clear glass, sold after department A Unetched coloured glass, sold after department B Etched coloured glass, sold after department C 11000 $247500 $ 4000 90000 32000 5000 112500 40000 $450000 $72000 Each sheet of glass requires the same steps within each operation. Required Calculate each of the following amounts: 1. conversion cost per unit in department A 2. conversion cost per unit in department B 3. cost of a clear glass sheet 4. cost of an unetched coloured glass sheet 5. cost of an etched coloured glass sheet.