U U U US UI te pieuicur error? #5. (16 Marks) Vita-Heath Company manufactures two different types of vitamins: vitamin C and vitamin D. The company uses four operations to manufacture the vitamins, mixing, tabletting, encapsulating, and bottling. Vitamins C is produced in tablet he tabletting department) and vitamin D is produced in capsule form (in the partment). Each bottle contains 80 vitamins, regardless of the product encapsulating department). Each bottle contains are applied based on the number of bottles in the tabletting and Conversion costs are applied based on the number of Dansulating departments. Conversion costs are applied based Conversion costs are applied based on direct labour hours di tment. It takes two minutes to mix ingredients for a 80-unit bottle for in the mixing department. It takes two minutes to Conversion costs are applied based on machine hours in the bottling each product. Conversion costs are applied bas, denartment. It takes one-fenth of a minute of machine time to fill a 80-unit bote regardless of product. Vita-Health Company uses operation costing. The company is planning to complete one batch of each type of vitamin in March. The budgeted number of bottles and expected direct material cost for each type of vitamin is as follows: Vitamin C Vitamin D Number of 80 unit bottles 11,000 19,000 Direct material cost $ 25,600 $44,790 The budgeted conversion costs for March are as follows: Department Budgeted Conversion Cost Mixing $ 9,180 Tabletting $ 9,240 Encapsulating $ 17,480 Bottling $ 3,020 Required: a) Calculate the conversion cost rates for each department. b) Calculate the budgeted cost of goods manufactured for vitamin C and vitamin D for the month of March c) Calculate the cost per 80-unit bottle for each type of vitamin for the month of July