The following data appeared in the accounting records of Royale Manufacturing Company, which uses an average cost production system:

Started in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000 units

Finished and transferred . . . . . . . . . . . . . . . . . . . . . . . . 10,500 units

Work in process, end of month . . . . . . . 1,500 units (2/5 completed)

Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $36,000

Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $44,400

Factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $22,200

Case 1—All materials are added at the beginning of the process, and labor and factory overhead are added evenly throughout the process.

Case 2—One-half of the materials are added at the start of the manufacturing process, and the balance of the materials is added when the units are one-half completed. Labor and factory overhead are applied evenly during the process.

Make the following computations for each case:

a. Unit cost of materials, labor, and factory overhead for the month.

b. Cost of the units finished during the month.

c. Cost of the units in process at the end of the month.