Use the following to answer questions 30-32: Yellow Corporation YELLOW CORPORATION makes two models of calculators, a financial model and a scientific model They are assembled in one operation. Each type of calculator requires the exact same assembling operations. The only difference between the two models is the cost of the parts themselves - the scientific has some additional buttons, a fancier case and a slightly different design, so its parts cost 25% more. The following operating data is available for the most recent month: Financial Scientific Total Number of units produced 20,000 80,000 100,000 Cost of parts per unit $ 40 $ 50 Monthly costs of assembly operation Direct labor Indirect materials Other overhead $ 124,000 35,000 141,000 $ 300,000 There were no beginning or ending work-in-process inventories for the period. All of the units above were started and completed in the month. All materials are put into production at the start of the process. 30. Compute the unit cost of each type of calculator Financial Scientific 31. Cost of goods manufactured for the month is: 32. Using the cost information above, NOW ASSUME that COOPER had unfinished units remaining in ending WIP as shown below: Number of units started Units remaining in WIP Percentage of completion of WIP as of month end Financial Scientific 20,000 80,000 8,000 20,000 Total 100,000 28,000 50% 40% NOW, what would the unit cost of a scientific calculator be