Houston Oil Company uses a process costing system with two departments: (a) the Refining Department and (b) the Packaging Department. During June, its first month of operations, the company manufactured and sold 650,000 gallons of motor oil, generating total revenue of $3,845,000. The company incurred the following manufacturing costs in June:

	Refining Department	Packaging Department
Direct materials	$ 770,000	$ 192,500
Direct labor	220,000	55,000
Manufacturing overhead	957,000	110,000

Required:

(A) What was the per-unit cost per gallon of oil processed by the Refining Department during June? (B) If each case of oil contains four gallons, how much was the per-unit cost per case incurred by the Packaging Department in June? (C) How much was the per-unit cost per case transferred to finished goods in June? (Round your final answer to one decimal place.) (D) How much total gross profit did the company generate in June? (Hint: Start with total revenue and subtract the total costs incurred by the two departments.)