Wilkey Ltd manufactures a variety of glass windows in its Perth plant In Department A, clear glass sheets are produced, and some of these sheets are sold as finished goods. Other sheets made in Department A have metallic oxides added to them in Department B to form coloured glass sheets. Some of these coloured sheets are sold, while others are moved to Department C for etching and are then sold. The company uses operation costing. Wilkey's production costs, applied to products in May, are given in the following table. There was no beginning or ending inventory of work in process for May.

Each of glass requires the same steps within each operations.
Required:
1. Conversion cost per unit in Department A.
2. Conversion cost per cost per unit in Department B.
3. Cost of a clear glass sheet.
4. Cost of an unetched coloured glass sheet.
5. Cost of an etched coloured glass sheet.

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Cost category Department A Department C Department B $0 Direct material $450 000 $72 000 Direct labour 38 000 38 000 22 000 Manufacturing overhead 230 000 68 000 73 500 Department A Direct material Department B Direct material Products Units Clear glass, sold after Department A 11 000 $247 500 s0 Unetched coloured glass, sold after Department B 4 000 90 000 32 000 Etched coloured glass, sold after Department C 5 000 112 500 $450 000 40 000 $72 000