Bravo - Zulu has the following cost and production data for the Blending Department for December 2016

Cost data:

Beginning work in process inventory, December 1

Direct Materials$50,000

Conversion Cost$26,000

$76,000

Cost incurred during production in December

Direct Materials$430,000

Conversion costs$136,000

$566,000

Total costs$642,000

Production data

Completed and transferred out 52,000

Ending work in process8,000

Ending work in process was100% complete to materials and25% complete to conversion costs.

Instructions

(a)Determine the unit cost for materials.

(b) Determine the unit cost for conversion cost.