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:

Fin XSci XTotal

Number of units 13,000 44,000 57,000

Parts cost per unit $23 $22

Other costs:

Direct labor $55,500

Indirect materials 19,300

Overhead 39,200

Total $114,000

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.

Fin XSci XTotal

operation cost xx xx xx

material cost xx xx

total cost xx xx

number of units xx xx

unit cost xx xx