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Carla Vista Company manufactures bowling balls through two processes: moulding and packaging. In the moulding department, urethane, rubber, plastic, and other materials are moulded into

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Carla Vista Company manufactures bowling balls through two processes: moulding and packaging. In the moulding department, urethane, rubber, plastic, and other materials are moulded into bowling balls. In the packaging department, the balls are placed in cartons and sent to the finished goods warehouse. All materials are added at the beginning of each process. Labour and manufacturing overhead are incurred uniformly throughout each process. Production and cost data for the moulding department during June 2022 are presented below: Cost Data Direct materials Direct labour Manufacturing overhead Total $210,900 60,850 $375,168103,418 Calculate the unit production costs. (Round answer to 2 decimal places, e.g. 15.25.)

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