Sheridan Timers Inc.s costing system uses two cost categories: direct materials and conversion costs. Each of its products must go through the assembly department and the testing department. Direct materials are added at the beginning of production. Conversion costs are incurred uniformly throughout production. Data for the assembly department for June 2022 are as follows:

Determine what unit cost can be calculated from the information provided for beginning work in process inventory.

Unit cost for beginning inventory:

820 units 1,330 units 440 units Production Data-Units Beginning work in process inventory (65% complete in terms of conversion costs) Units started during June Ending work in process inventory Cost Data Beginning work in process inventory costs Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June $360,800 266,500 2,512,000 2,785,500