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.)

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

X

Amount Descriptions