Brian Canning Company, 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 1,000 pounds of sweet corn, and Batch Y consisted of 900 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 Y Cost $ 6,700 3,330* 2,280 1,520 630 Batch Size 1,000 pounds 900 pounds Raw sweet corn Raw regular corn Separating department costs cleaning department costs Creaming department costs *Includes $700 for cream. Required: 1. Compute the unit cost for sweet corn and regular corn. 2. Record appropriate journal entries