(CMA, adapted Problem 4-37 Costing: Unit Cost Contributed by Roland Minch) Glass Glow Company manufactures a variety of glass windows in its Operation Egalton plant. In department I, clear glass sheets are produced, and some of these sheets are sold as (Lo 4-7) finished goods. Other sheets made in department I have metallic oxides added in department II to form colored glass sheets. Some of these colored sheets are sold; others are moved to department II for etch- 2. Conversion cost per unit, ing and then are sold. The company uses operation costing. Glass Glow Company's production costs applied to products in May are given in the following 5. Cost of etched, colored table. There was no beginning or ending inventory of work in process for May. department I: $10.00 glass sheet: $76.25 per sheet Cost Category Dept.I Dept.I $450,000 Dept. Il Direct material... $72,000 Direct labo $38,000 38,000 22,000 Manufacturing overhead 73,750 230,000 68,000 Dept. Dir. Mat. Dept. Products Units Dir. Mat. Clear glass, sold after dept. Unetched colored glass, sold after dept. Etched colored glass, sold after dept. $247,500 11,000 4,000 32.000 90,000 5,000 112,500 40.000 Each sheet of glass requires the same steps within each operation. Compute each of the following amounts. Required: 1. The conversion cost per unit in department I. 2. The conversion cost per unit in department I. 3. The cost of a clear glass sheet