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 9,000 43,000 52,000
Parts cost per unit $21 $28
Other costs:
Direct labor $55,000
Indirect materials 19,000
Overhead 82,000
Total $156,000
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.