8. In the manufacture of paper the costs incurred in the process in a period were: Direct materials $77,840 Conversion costs $28,350 There was no work-in-progress at the beginning of the period. 24,600 units were completed during the period and a further 3,200 units remained in the process at the end of the period, complete for materials but only 75% complete for conversion costs. Required: Calculate the production costs per unit in the period.

In the manufacture of paper the costs incurred in the process in a period were: DirectmaterialsConversioncosts$77,840$28,350 There was no work-in-progress at the beginning of the period. 24,600 units were completed during the period and a further 3,200 units remained in the process at the end of the period, complete for materials but only 75% complete for conversion costs. Required: Calculate the production costs per unit in the period