Finished Goods Inventory before shipment to marinas across the country. MarineWork's Testing Department requires no direct materials. Conversion costs are incurred evenly throughout the testing process. Other information follows for the month of August:

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The cost transferred into Finished Goods Inventory is the cost of the lifts transferred out of the Testing Department.

Read the requirements.

$\backslash$table$[[$Completed and transferred out,$4,300,4,300,$n$/$a$,4,300],[$Endir$?$g work$-$in$-$process,$5,100,5,100,$n$/$a$,2,040],[,9,400,9,400,$n$/$a$,6,340]]$

COSTS

$\backslash$table$[[\backslash$table$[[$Transferred$],[$In$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]],\backslash$table$[[$Total$],[$Costs$]]],[$$$,93,200,$n$/$a$,$$$,18,300,$$$,111,500],[687,000,$n$/$a$,,76,800,,763,800],[$$$,780,200,$n$/$a$,$$$,95,100,$$$,875,300],[9,400,\frac{n}{a},,6,340,,3],[$$$,83\mathrm{.}00,$n$/$a$,$$$,15\mathrm{.}00,$$$,98\mathrm{.}00]]$

Cost per equivalent unit

Costs accounted for:

Completed and transferred out

Ending work$-$in$-$process

Total costs accounted for

$\backslash$table$[[$$$,356,900,$n$/$a$,$$$,64,500,$$$,421,400],[423,300,$n$/$a$,,30,600,,453,900],[$$$,780,200,$n$/$a$,$$$,95,100,$$$,875,300]]$

Requirement $2.$ What is the cost per unit for lifts completed and transferred out to Finished Goods Inventory? Why would management be interested in this cost?

The cost per unit for lifts completed and transferred out to Finished Goods Inventory is $ per lift.