Sarasota Sports uses operations costing in one of its manufacturing divisions. Conversion costs are accumulated by department, and process-costing methods are used to assign these costs to products. Direct materials costs are accumulated by batch and job order costing is used to assign material costs to products. The company produces two different grades of soccer balls: professional balls with genuine leather exteriors and scholastic ball with the use of imitation leather. The cutting and stiching operations for the two different products are identifical. Scholastic balls are sold without special packaging. The professional balls are packaged in an attractive cardboard box. The following represents the data associated with two batches introduced and completed during the month of April. Direct materials costs:

Batch P59 (1,500 professional balls) $28,500 (includes $5,000 for packaging)

Batch S34 (3,000 scholastic balls) $33,000

Total direct materials costs $61,500

Conversion Costs (Budgeted):

Preparation Department $36,000

Finishing Department $22,500

Packaging Department $750

Total Conversion Costs $59,250

Required: Calculate the unit product cost for each type of soccer ball by using Excel formulas with your designated answer in the highlighted cells below. Professional Scholastic Unit Direct materials (Batch P59) $28,500.00 Unit Direct materials (Batch S34) $33,000.00 Unit Conversion: Preparation Department Unit Conversion: Finishing Department Unit Conversion: Packaging Department Total Unit Product Cost (Professional) Total Unit Product Cost (Scholastic)