(Contributed by Roland Minch.) Glass Glow Company manufactures a variety of glass windows in its Egalton plant. In Department I, clear glass sheets are produced, and some of these sheets are sold as 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 III for etching and then are sold. The company uses operation costing.

Glass Glow Companys production costs applied to products in Mayare given in the following table. There was no beginning or ending inventory of work in process for May.

Cost CategoryDepartment IDepartment IIDepartment IIIDirect material$ 450,000$ 72,0000Direct labor38,00022,000$ 38,000Manufacturing overhead230,00068,00073,750ProductsUnitsDepartment I Direct MaterialDepartment II Direct MaterialClear glass, sold after Department I11,000$ 247,5000Unetched colored glass, sold after Department II4,00090,000$ 32,000Etched colored glass, sold after Department III5,000112,50040,000

Each sheet of glass requires the same steps within each operation.

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(Contributed by Roland Minch.) Glass Glow Company manufactures a variety of glass windows in its Egalton plant. In Department I, clear glass sheets are produced, and some of these sheets are sold as 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 III for etching and then are sold. The company uses operation costing.

Glass Glow Companys production costs applied to products in Mayare given in the following table. There was no beginning or ending inventory of work in process for May.

Cost CategoryDepartment IDepartment IIDepartment IIIDirect material$ 450,000$ 72,0000Direct labor38,00022,000$ 38,000Manufacturing overhead230,00068,00073,750ProductsUnitsDepartment I Direct MaterialDepartment II Direct MaterialClear glass, sold after Department I11,000$ 247,5000Unetched colored glass, sold after Department II4,00090,000$ 32,000Etched colored glass, sold after Department III5,000112,50040,000

Each sheet of glass requires the same steps within each operation.

Required:

1. Compute the conversion cost per unit in Department I.

Note: Round your answer to 2 decimal places.

2. Compute the conversion cost per unit in Department II.

Note: Round your answer to 2 decimal places.

3. Compute the cost of a clear glass sheet.

Note: Do not round your intermediate calculations. Round your answer to 2 decimal places.

4. Compute the cost of an unetched colored glass sheet.

Note: Do not round your intermediate calculations. Round your answer to 2 decimal places.

5. Compute the cost of an etched colored glass sheet.

Note: Round your answer to 2 decimal places.