Vermont Instruments manufactures two models of calculators. The finance model is the Fin-X and the scientific model is the Sci-X. Both models are assembled in the same plant and require the same assembling operations. The difference between the models is in the cost of the parts. The following data are available for June: Number of units Fin-X 15,000 Parts cost per unit $18 Sci-X 45,000 $21 Total 60,000 Other costs: Direct labor Indirect materials Overhead Total $ 59,500 15,900 164,600 $240,000 Required: Vermont Instruments uses operations costing and assigns conversion costs based on the number of units assembled. Compute the cost per unit of the Fin-X and Sci-X models for June. Operation cost Materials cost Total cost Number of units Unit cost Fin-X Sci-X Total