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.)