26 Brian Canning Company, which sells canned corn, uses an operation costing system. Cans of corn are classified as either sweet or regular, depending on the type of corn used. Both types of corn go through the separating and cleaning operations, but only regular corn goes through the creaming operation. During January, two batches of corn were canned from start to finish. Batch X consisted of 1,150 pounds of sweet corn, and Batch Y consisted of 1,050 pounds of regular corn. The company had no beginning or ending Work-in- Process Inventory. The following cost information is for the month of January: Batch Y Raw sweet corn Raw regular corn Separating department costs Cleaning department costs Creaming department costs Cost Batch Size $ 7,878 1,150 pounds 4,043* 1,050 pounds 2,970 2,098 315 *Includes $1,000 for cream. Required: 1. Compute the unit cost for sweet corn and regular corn. 2. Record appropriate journal entries. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute the unit cost for sweet corn and regular corn. (Round your intermediate calculations and final answers to 2 decimal places) Unit Cost per Pound Sweet corn Regular corn Required 1 Required 2 26 Record appropriate journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.) View transaction list Journal entry worksheet To record the requisition of the raw corn for both types less the cream cost. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal