Brokia Electronics manufactures three cell phone models, which ditter only in the components included: Basic, Photo, and UrLite. Production takes place in two departments, Assembly an Special Packaging. The Basic and Photo models are complete after Assembly. The UrLife model goes from Assembly to Special Packaging and is completed there. Data for July are shown in the following table. Conversion costs are allocated based on the number of units produced. There are no work-in-process inventories. Total $2,500,000 Basic (20,000 units) Photo (20,000 units) $ 1,211,000 UrLife (10,000 units) $ 798,000 Materials 491,000 00,00 $2,350,000 $2,961,000 Conversion costs: Assembly Special Packaging 611,000 Total conversion costs Required a. What is the cost per unit transferred to finished goods inventory for each of the three phones in July? (Do not round intermediate calculations. Round your answers to 2 decimal places.) Cost Per Unit Basic Photo UrLife b. The UrLife model is sold only to the government on a cost-plus basis. The marketing vice president suggests that conversion costs in Assembly could be allocated on the basis of material costs so he can offer a lower price for the Basic model. 1. What cost would be reported for the three models if the marketing vice president's suggestion is adopted? (Do not round intermediate calculations. Round your answers to 2 decimal places) Cost Per Unit