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 $800$ pounds of sweet corn, and Batch $Y$ consisted of $700$ pounds of regular corn. The company had no beginning or ending Work$-$inProcess Inventory. The following cost information is for the month of January:

$\backslash$table$[[$Raw sweet corn,Batch,Cost,Batch Size$],[$Raw regular corn,X$,$$$5,200,800$ pounds$],[$Separating department costs,Y$,2,450**,700$ pounds$],[$Cleaning department costs,,$1,500,],[$Creaming department costs,,$900,]]$

$*$Includes $$300$ for cream.

Required:

Compute the unit cost for sweet corn and regular corn.

Record appropriate journal entries.

Complete this question by entering your answers in the tabs below.

Required $2$

Compute the unit cost for sweet corn and regular corn. $($Round your intermediate calculations and final answers to $2$ decimal places.$)$

$\backslash$table$[[,\backslash$table$[[$Unit Cost per$],[$Pound$]]],[$Sweet corn,$],[$Regular corn,$]]$