Oakly's production costs, applied to products in June, are given in the table below. There was no beginning or ending inventory of work in process for June.

Cost category Department X Department Y Department Z

Direct material $ 450,000 $ 72,000 $ 0

Direct labour 38,000 22,000 38,000

Manufacturing overhead 250,000 88,000 93,500

In Department X, clear glass sheets are produced, and some of these sheets are sold as finished goods. Other sheets made in Department X have metallic oxides added to them in Department Y to form coloured glass sheets. Some of these coloured sheets are sold, while others are moved to Department Z for etching and are then sold. Unit glass window sales and transfer to different departments is provided below.

Products Units Clear glass, sold after Department X 11,000

Unetched coloured glass, sold after Department Y 4,000

Etched coloured glass, sold after Department Z 5,000

Calculate each of the following amounts: a) Conversion cost per unit in Department X.

b) Conversion cost per unit in Department Y.

c) Cost of a clear glass sheet.

d) Cost of an unetched coloured glass sheet.

e) Cost of an etched, coloured glass sheet.