Perfect Parts manufactures a part used in building airplanes. They have three departments
(machining, assembly, and testing). They use Process Costing (FIFO method).
On July 31, they had the following costs in WIP-Assembly:
	Machining	$ 265,750
	Assembly Material	11,250
	Assembly Conversion	78,125
		$ 355,125
There were 1,250 of the parts on hand at 7/31. The parts were 80% complete wrt Assembly
	Materials costs and 50% complete wrt Assembly Conversion costs.
During August, 10,000 parts were transferred in from the Machining department. The cost of the
	parts transferred in was $2,009,250
1,500 parts were not yet complete on August 31st. These parts were 100% complete wrt
	Assembly Materials costs and 60% complete wrt Assembly Conversion costs.
Total manufacturing costs incurred in the Assembly department in August were:
	Material	$ 112,125
	Conversion	1,190,625
		$ 1,302,750
1. What were the total costs to be accounted for?
2. What was the cost per equivalent unit of production for August for Machining?
3. What was the cost per equivalent unit of production for August for Assembly Material?
4. What was the cost per equivalent unit of production for August for Assembly Conversion?
5. What was the total cost of the parts transferred to Testing in August?
6. What was the total cost in WIP-Assembly at 8/31?
7. Assuming the cost of testing is $15 per unit, what's Perfect Parts total per unit cost to make
	the airplane part?