Exercise 8-55 (Algo) Operations Costing (LO 8-8) Devereaux Cycles makes three models of scooter: Commuter, Sport, and X-treme. The scooters are produced in four departments: Assembly, Detailing, Customization, and Packaging. All three models are started in Assembly, where all materials are assembled. The Commuter is then sent to Packaging, where it is packaged and transferred to finished goods inventory. The Sport is then transferred to Detailing. Once the detailing process is completed, the Sport models are transferred to Packaging and then finished goods. The X- Treme model is assembled and then transferred to Customization, and then Packaging. When packaged, it is transferred to finished goods. Data for February are shown in the following table. Conversion costs are allocated based on the number of units processed in each department. No work-in-process inventories are maintained in any department. Commuter Total $ 3,730,000 (1,200 units) $ 1,460,000 Sport X-Treme (900 units) (400 units) $ 1,370,000 $ 900,000 Materials Conversion costs: Assembly Detailing Customization Packaging Total conversion costs $ 2,675,000 427,500 564,000 367,500 $ 4,034,000 Required: b. What is the cost per unit transferred to finished goods inventory for each of the three models in February? Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar. Commuter Sport X-Treme Cost Per Unit Exercise 8-56 (Algo) Operations Costing (LO 8-8) Hedwig Optical makes three models of binoculars: Travel, Sport, and Pro. The models differ by the size of the casing and the quality of the optics. The binoculars are produced in two departments. The Assembly Department purchases components from vendors and assembles them into binoculars. The Travel and Sport models are complete and ready for sale after completing the assembly process. The Pro model undergoes further processing in the Calibration Department, which is actually just a small area in the same building as the Assembly Department. Conversion costs in both the Assembly Department and Calibration Department are based on the number of units produced. There are never any work-in-process inventories. Data for production in January are shown in the following table: Units produced Materials cost Assembly Conversion costs Calibration Total conversion costs. Required: Total 23,000 $ 1,609,000 $ 440,000 44,400 $ 484,400 Travel 11,500 Sport 8,625 Pro 2,875 $ 293,000 $ 850,500 $ 465,500 What is the cost per unit transferred to finished goods inventory for each of the three binocular models in January? Note: Round your answers to 2 decimal places. Travel Sport Pro Cost Per Unit