WoW chemical comapny uses a process costing system with 2 departments: a mixing department and a packing department. During may, its first month of operations, the company generated $180,000 in revenue by manufacturing and selling 800 cases of chemicals. Related manufactured costs are as follows:

	Mixing Department	Packing Department
Direct Material	$26,000	$1,000
Direct Labor	$8,000	$14,000
Manufacturing overhead	$12,000	$8,000

1- the unit cost of a case processed in the Mixing Department in May was:

2- The unit cost of a case incurred by the Packing Department in May was:

3- The total cost of all cases transferred to finished goods in May was:

4- The gross profit on Chemicals sold in May was:

5- The unit cost of a case charged to cost of goods sold in May was: