Determining cost relationships

Midstate Containers Inc. manufactures cans for the canned food industry. The operations manager of a can manufacturing operation wants to conduct a cost study investigating the relationship of tin content in the material (can stock) to the energy cost for enameling the cans. The enameling was necessary to prepare the cans for labeling. A higher percentage of tin content in the can stock increases the cost of material. The operations manager believed that a higher tin content in the can stock would reduce the amount of energy used in enameling. During the analysis period, the amount of tin content in the steel can stock was increased for every month, from April to September. The following operating reports were available from the controller:

		April			May			June			July			August			September
Materials		$14,000			$34,800			$33,000			$21,700			$28,800			$33,000
Energy		13,000			28,800			24,200			14,000			17,100			16,000
Total cost		$27,000			$63,600			$57,200			$35,700			$45,900			$49,000
Units produced		50,000			120,000			110,000			70,000			90,000			100,000
Cost per unit		$0.54			$0.53			$0.52			$0.51			$0.51			$0.49

Differences in materials unit costs were entirely related to the amount of tin content. In addition, inventory changes are negligible and are ignored in the analysis.

Calculate the total cost per unit for each month. Round your answers to the nearest cent.

		Total Cost per Unit
April		$
May		$
June		$
July		$
August		$
September		$