Plattsburg Plastics Corporation manufactures a variety of plastic products, including a series of molded chairs. The three models of molded chairs, which are all variations of the same design, are Standard (can be stacked), Deluxe (with arms), and Executive (with arms and padding). The company uses batch manufacturing and has an operation-costing system. The production process includes an extrusion operation and subsequent operations to form, trim, and finish the chairs. Plastic sheets are produced by the extrusion operation, some of which are sold directly to other manufacturers. During the forming operation, the remaining plastic sheets are molded into chair seats and the legs are added; the Standard model is sold after this operation. During the trim operation, the arms are added to the Deluxe and Executive models and the chair edges are smoothed. Only the Executive model enters the finish operation where the padding is added. All of the units produced receive the same steps within each operation. The March production run had a total manufacturing cost of $890,650. The units of production and direct-material costs incurred were as follows:

	Units Produced		Extrusion Materials			Form Materials			Trim Materials			Finish Materials
Plastic sheets	4,600		$	50,600
Standard model	6,400			70,400		$	25,600
Deluxe model	2,500			27,500			10,000		$	7,500
Executive model	2,000			22,000			8,000			6,000		$	12,000
Total	15,500		$	170,500		$	43,600		$	13,500		$	12,000

Manufacturing costs applied during the month of March were as follows:

	Extrusion Operation				Form Operation				Trim Operation				Finish Operation
Direct labor		$	164,300			$	52,000			$	28,350			$	20,000
Manufacturing overhead			248,000				78,800				39,600				20,000

For each product produced by Plattsburg Plastics Corporation during the month of March, determine the (a) unit cost and (b) total cost. Be sure to account for all costs incurred during the month. (Round "Unit costs" to 2 decimal places.)

For each product produced by Plattsburg Plastics Corporation during the month of March, determine the (a) unit cost and (b) total cost. Be sure to account for all costs incurred during the month. (Round "Unit costs" to 2 decimal places.)

Product	Unit Costs	Total Product Costs
Plastic sheets
Standard model
Deluxe model
Executive model
Total

Prepare journal entries to record the flow of production costs during March. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record raw material and conversion cost incurred by the extrusion department.

Record the transfer of goods completed by extrusion department.

Record raw material and conversion cost incurred by the forming department.

Record the transfer of goods completed by forming department.

Record raw material and conversion cost incurred by the trimming department.

Record the transfer of goods completed by trimming department.

Record raw material and conversion cost incurred by the finishing department.

Record the transfer of goods completed by finishing department.

Transaction

General Journal

Debit

Credit

1	Work-in-process inventory: Extrusion