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

15,000

37,000

52,000

Parts cost per unit

$21

$30

Other costs:

Direct labor

$

60,000

Indirect materials

19,900

Overhead

24,100

Total

$

104,000

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.

	Fin-X	Sci-X	Total
Operation cost			$0
Materials cost
Total cost
Number of units
Unit cost