Dance in the Dark, Inc., amoung other things, manufactures dolls. The monthly production from an initial joint process is as follows: Costs of initial processing Direct Materials (plastic) $ 55,000. Direct Labor (machinists) Variable Overhead ( utilities, maint., etc.,) 35,000. 110,000. At which point, 10,000 units of product (the basic doll )are ready for further processing. Since the units of production method is used to apply costs of the joint process to the units produced, the units go forward with a $20 cost so far. These units are further processed into three main models, Marilyn (4800 units), Judy (3100 units) and Sylvia (the remaining 2100). Assume that this product sales mix is not going to change, due to the constraints of demand. The further processing costs are added to the $ 20 to figure out the total per unit production cost. Further costs are as follows: Doll (per unit costs) Direct Materials (paint, clothing, etc..) Direct Labor (stitching, coloring., etc.,) Variable Manuf. Overhead (util., maint..) Marilyn Judy Sylvia $ 30 $25 $ 14 17 12 8 6 5