Calculate the unit cost of cutting department

2. Wani Piro Co. uses process costing with an average cost flow assumption in its two processing departments: Cutting Department and Assembly Department. The following production data are available for January Cutting Assembly 150 300 500 Units in Work in Process, beginning inventory Units started in process in Cutting Department Units transferred to Assembly Department Units received from Cutting Department Units transferred to Finished Goods inventory 600 Units in Work in Process, ending inventory 200 290 Cutting Assembly Work in Process, beginning inventory: Cost from preceding department Materials Labor Factory overhead $1,530 $450 $8,000 $750 $475 $790 S510 Cost added to process during the current period: Materials Labor $13,000 $5,000 $7.900 $7.400 $9,800 SI1.100 Factory overhead Cutting Department ending inventory: 60% Materials, 20% Labor, 40% overhead Assembly Department ending inventory: 100% Materials, 70% conversion Required: Calculate the Unit Cost of cutting Department