Y Instruments manufactures two models of calculators. Both models are assembled in the same plant and require the same assembling operations. The difference is in the cost of the internal components. The following data are available for the month of June. The company uses operations costing and assigns conversion costs on the number of units assembled.Required: Compute the cost of the R-1 and A-2 models for June.

RES-1 20,000 $40 AS-2 80,000 $50 Total 100,000 Number of units Parts costs per unit Other costs: Direct labor Indirect materials Other overhead Total $124,000 35,000 141,000 $300.000