Old Tyme Soda produces one flavor of a popular local soft drink. It had no work in process on October 31 in its only inventory account. During November, Old Tyme started 10,800 barrels. Work in process on November 30 is 1,600 barrels. The production supervisor estimates that the ending work-in-process inventory is 40 percent complete. An examination of Old Tymes accounting records shows direct material costs of $21,356 and conversion costs of $24,400 for November. All production is sold as it is produced.

Required:
(a)	Compute cost of goods sold for November.(Do not round intermediate calculations.)

(b)	What is the value of work-in-process inventory on November 30?(Do not round intermediate calculations.)

	Fin-X	Sci-X	Total
Number of units		11,000			42,000			53,000
Parts cost per unit	$	20		$	25
Other costs:
Direct labor							$	61,000
Indirect materials								18,700
Overhead								79,300
Total							$	159,000

Vermont Instruments manufactures two models of calculators. The finance model is the Fin-X and the scientific model is the Sci-X. Both models are assembled in the same plant and require the same assembling operations. The difference between the models is in the cost of the parts. The following data are available for June.

Required:

Vermont Instruments uses operations costing and assigns conversion costs based on the number of units assembled. Compute the cost per unit of the Fin-X and Sci-X models for June.