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-X Sci-X Total Number of units 10,000 39,000 49,000 Parts cost per unit $18 $28 Other costs: Direct labor $ 59,000 Indirect materials 18,300 Overhead 69,700 Total $ 147,000 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.

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-X 10,000 $18 Sci-X 39,000 $28 Total 49,000 Number of units Parts cost per unit Other costs: Direct labor Indirect materials Overhead $ 59,000 18,300 69,700 $147,000 Total 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. Fin-X Sci-X Total Operation cost $ 0 Materials cost Total cost Number of units Unit cost