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	$143,800	$15,500	$10,400
Direct labor	14,300	34,000	23,200
Applied overhead	17,900	136,300	18,600

During September, 8,600 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.)

Schedule of Costs