Linsenmeyer Company produces a common machine component for industrial equipment in three departments: molding, grinding, and finishing. The following data are available for September:

	Molding	Grinding	Finishing
Department	Department	Department
Direct materials	$142,200	$14,900	$8,900
Direct labor	14,600	33,800	23,700
Applied overhead	17,800	135,000	18,400

During September, 9,000 components were completed. There is no beginning or ending WIP in any department.

	Required:
1.	Prepare a schedule showing, for each department, the cost of direct materials, direct labor, applied overhead, product transferred in from a prior department, and total manufacturing cost.
2.	Calculate the unit cost. (Round the unit cost to two decimal places.)

Refer to the list below for the exact wording of an amount description within your schedule.

Amount Descriptions
Applied overhead
Costs added
Direct labor
Direct materials
From Finishing
From Grinding
From Molding
Total manufacturing cost
Work in process

. Prepare a schedule showing, for each department, the cost of direct materials, direct labor, applied overhead, product transferred in from a prior department, and total manufacturing cost. Refer to the list of Amount Descriptions for the exact wording of text items within your schedule.

Linsenmeyer Company

Schedule of Costs

For the Month of September

1		Molding Dept.	Grinding Dept.	Finishing Dept.
2
3
4
5
6	Transferred-in cost:
7
8
9

2. Calculate the unit cost. Round the unit cost to two decimal places.

The unit cost is per unit.