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	$143,700	$14,400	$9,500
Direct labor	13,900	33,300	23,100
Applied overhead	18,300	136,400	18,500

During September, 9,200 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.)

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. 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.