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		8,000			42,000			50,000
Parts cost per unit	$	16		$	22
Other costs:
Direct labor							$	61,000
Indirect materials								16,000
Overhead								23,000
Total							$	100,000

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.

	unit cost
Fin-X
Fin-Y