Scientists at Anschultz Laboratories, Inc., have just perfected Dentalite, a liquid substance that dissolves tooth decay. The substance which is generated by a complex process involving five departments, is very expensive. Cost and equivalent unit data for the latest week are as follows (units are in ounces):

From these data, compute the unit cost for each department and the total unit cost of producing 1 ounce ofDentalite.

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Direct Materials Conversion Costs Dept. Dollars Equivalent UisDollarsEquivalent Units $12,000 21,835 23,896 1,000 1985 1,030 $33,825 13,065 20,972 22,086 15,171 2,050 1,005 2,140 2,045 1,945