B D 1 2 A1 XV fx Ferdon Watches, Inc., makes four models of watches, Gag-Gift, Commuter, Sport, a E F G Ferdon Watches, Inc., malkes four models of watches, Gag-Gift, Commuter, Sport, and Retirement. Ferdon manufactures the watches in four departments: Assembly, Polishing, Special 3 Finishing, and Packaging. All four models are started in Assembly where all material is 4 assembled. The Gag-Gag-Gift is transferred to Packaging, where it is packaged and transferred to 5 finished goods inventory. The Commuter and Sport are assembled, than transferred to Polishing. 6 Once the polishing process is completed, they are transferred to Packaging and then 7 finished goods. The Retirement model is assembled and then transferred to Spetal Finishing, 8 and then Packaging. When packaged, it is transferred to finished goods. 9 Data for October are shown in the following table. Conversion costs are allocated based 10 on the number of units processed in each department 11 12 When the conversion costs are properly allocated, what will be the total costs of each model of 13 watch and what will be the per unit cost of each watch? 14 15 16 Total Gag-Gift Commuter * Sport Retirement 17 Units 30,000 5,000 10,000 13,000 2,000 18 19 Materials 321,000.00 15,000.00 90,000.00 156,000.00 60,000.00 20 21 Conversion 22 Assembly 120,000.00 23 Polishing 69,000.00 24 Special Finishing 20,000.00 25 Packaging 90,000.00 26 Total Conversion 299,000.00 27 Total Cost 620,000.00 28 29 Cost per Unit 30