I am having a hard time understanding this problem. I have tried to do it on my own and used even an example problem and I am having a hard time following the example. Here is the problem that I am working on:

Brian Canning Co., which sells canned corn, uses an operation costing system. Cans of corn are classified as either sweet or regular, depending on the type of corn used. Both types of corn go through the separating and cleaning operations, but only regular corn goes through the creaming operation. During January, two batches of corn were canned from start to finish. Batch X consisted of 1,600 pounds of sweet corn, and Batch Y consisted of 1,500 pounds of regular corn. The company had no beginning or ending Work-in-Process Inventory. The following cost information is for the month of January:

	Batch	Cost	Batch Size
Raw sweet corn		X		$	10,880			1,600	lbs
Raw regular corn		Y			5,775	*		1,500	lbs
Separating department costs					3,875
Cleaning department costs					2,480
Creaming department costs					750

*Includes $1,900 for cream.

Required:

1. Compute the unit cost for sweet corn and regular corn.

2. Record appropriate journal entries.

Compute the unit cost for sweet corn and regular corn. (Round your intermediate calculations and final answers to 2 decimal places.)

	Unit Cost per Pound
Sweet corn
Regular corn

• To record the requisition of the raw corn for both types less the cream cost.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
a	No journal entry required

• To apply conversion costs to the Separation Department.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
b

• To transfer both types of corn to the Cleaning Department.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
c

• To apply conversion cost to the Cleaning Department.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
d

• To transfer the Regular Corn to the Creaming Department and the Sweet Corn to Finished Goods Inventory.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
e

• To transfer cream costs and conversion cost to the Creaming Department.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
f

• To transfer the Creamed Corn to Finished Goods.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
g