Tranquil Gardens Spa produces two different spa products. Unwind and Ocean. The company uses three operations to manufacture the detergents: mixing, blending, and packaging.

** Because of the materials used, Unwind is produced in powder form in the mixing department and then transferred to the blending department and then onto packaging. Ocean is produced in liquid form in the blending department and is then transferred to packaging. Tranquil Gardens spa applies conversion costs based on labor-hours in the mixing department. It takes 3 minutes to mix the ingredients for a container of Unwind. Conversion costs are applied based on the number of containers in the blending departments and on the basis of machine-hours in the packaging department. It takes 0.3 minutes of machine time to fill a container, regardless of the product.

The budgeted number of containers and expected direct materials and the budgeted conversion costs for May are as follows:

The budgeted number of containers and the expected direct materials cost for each product are as follows:

______________________________________Unwind_____Ocean__

Number of containers 21,000 18,000

Direct materials cost $ 57,330 $ 48,960

The budgeted conversion costs for each department for May are as follows:

Department__Allocation of conversion costs__Budgeted conversion cost

Mixing Direct labor hours $ 1,890

Blending Number of containers $ 52,650

Packaging Machine hours $ 1,170

Requirements:

1. Calculate the conversion cost rates for each department.

2. Calculate the budgeted cost of goods manufactured for Unwind and Ocean for the month of May.

3. Calculate the cost per container for each product for the month of May.

Thank You!!!

Requirement 1. Calculate the conversion cost rates for each department. Determine the formula and then calculate the conversion cost rate for each department. (Round the conversion cost rate to the nearest cent.) Requirement 2. Calculate the budgeted cost of goods manufactured for Unwind and Ocean for the month of May. Begin by calculating the budgeted cost of goods manufactured for Unwind, then calculate the budgeted cost of goods manufactured for Ocean. (Enter a "0" for amounts with a zero value.)