After the meeting, Karen decided to collect cost data on the two models: the Deluxe model and the Econo model. She decided to track the costs for one week. At the end of the week, she had collected the following data from the Pattern Department:

1. There were a total of 3,750 bows completed: 1,500 Deluxe Models and 2,250 Econo models.
2. There was no beginning work in process; however, there were 450 units in ending work in process: 350 Deluxe and 150 Econo models. Both models were 80 percent complete with respect to conversion costs and 100 percent complete with respect to direct materials.
3. The Pattern Department experienced the following costs:

   Direct materials	$171,000
   Direct labor	68,500

4. On an experimental basis, the requisition forms for direct materials were modified to identify the dollar value of the direct materials used by the Econo and Deluxe models:

   Econo model	$45,000
   Deluxe model	126,000

Required:

1. Compute the unit cost for the handles produced by the Pattern Department, assuming that process costing is totally appropriate. Round intermediate calculations and your final answer to the nearest cent. $fill in the blank 1 per unit.

2. Compute the unit cost of each handle, using the separate cost information provided on materials. Round your final answer to the nearest cent.

	Unit Cost
Econo Model	$fill in the blank 2
Deluxe Model	$fill in the blank 3