Use the following to answer question 23: OSBORNE CORPORATION (9 points) OSBORNE CORPORATION makes two models of chairs: the standard and extra-comfort. All assembly happens in one operation. Each type of chair requires the exact same assembling operations. The only difference between the two models is the cost of the parts themselves - the extra comfort has special cushions for both the seat and the back of the chair, as well as the arm rests. The following operating data is available for the most recent month: Number of units produced Cost of parts per unit Regular 20,000 80,000 $ 20 $ Extra Comfort Total 100,000 30 Monthly costs of assembly operation Direct labor $ 120,000 Indirect materials Other overhead 40,000 140,000 $ 300,000 There were no beginning work-in-process inventories. All units started were completed. 23. Calculate the cost per unit transferred to finished goods inventory for each of the three products during the month. (3 points each) $ $ ALPHA BETA GAMMA