Curtis Company produces a common machine component for industrial equipment in three departments: molding, grinding, and finishing. The following data are available for October.

Molding Grinding Finishing

Department Department Department

Direct materials $71,600 $7,600 $4,900

Direct labor 4,600 11,200 7,600

Applied overhead 7,000 54,400 7,600

During October, 6,000 components were completed. There is no beginning or ending WIP in any department.

Required:

1. Prepare a schedule showing, for each department, the cost of direct materials, direct labor, applied overhead, product transferred in from a prior department, and total manufacturing cost.

2. Calculate the unit cost.