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

Cost data:

Beginning works in process inventory, December 1

Direct Materials $50,000

ConversionCost $26,000

$76,000

Cost incurred during production in December

Direct Materials $430,000

Conversion Cost $136,000

$566,000

Production data

Completed and transferred out 52,000

Ending work in process 8,000

Ending work in process was 100% complete as to materials and 25% complete as to conversion costs.

Instructions:

a. Determine the unit cost for materials

b. Determine the unit cost for conversion