Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,900, Work in ProcessCutting $3,800, Work in ProcessAssembly $10,900, and Finished Goods $32,000. During July, the following transactions occurred.

1.Purchased $64,000of raw materials on account.2.Incurred $61,000of factory labor. (Credit Wages Payable.)3.Incurred $72,000of manufacturing overhead; $41,500was paid and the remainder is unpaid.4.Requisitioned materials for Cutting $17,300and Assembly $9,400.5.Used factory labor for Cutting $34,700and Assembly $26,300.6.Applied overhead at the rate of $21per machine hour. Machine hours were Cutting1,720and Assembly1,750.7.Transferred goods costing $68,460from the Cutting Department to the Assembly Department.8.Transferred goods costing $135,500from Assembly to Finished Goods.9.Sold goods costing $152,100for $201,000on account.

Account Tiles and Explanation Debit Credit

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In Mordica Company, total material costs are $33,000, and total conversion costs are $57,000. Equivalent units of production are materials10,000and conversion costs12,000.

Compute total manufacturing costs. (Round answer to 2 decimal places, e.g. 2.25.)

Total manufacturing cost per unit