Brian Canning Co., which sells canned corn, uses an operation costing system. Cans of corn are classified as either sweet or regular, depending on the type of corn used. Both types of corn go through the separating and cleaning operations, but only regular corn goes through the creaming operation. During January, two batches of corn were canned from start to finish. Batch X consisted of 850 pounds of sweet corn, and Batch Y consisted of 750 pounds of regular corn. The company had no beginning or ending Work-in-Process Inventory. The following cost information is for the month of January: Batch Cost Batch Size Raw sweet corn X $ 5,568 850 lbs Raw regular corn Y 2,663 * 750 lbs Separating department costs 1,680 Cleaning department costs 1,040 Creaming department costs 300 *Includes $400 for cream. Required:

1. Compute the unit cost for sweet corn and regular corn.

2. Record appropriate journal entries.

Journal Entry Worksheet

Record entries -

To record the requisition of the raw corn for both types less the cream cost.

To apply conversion costs to the Separation Department.

To transfer both types of corn to the Cleaning Department.

To apply conversion cost to the Cleaning Department.

To transfer the Regular Corn to the Creaming Department and the Sweet Corn to Finished Goods Inventory.

To transfer cream costs and conversion cost to the Creaming Department.

To transfer the Creamed Corn to Finished Goods.