Brian Canning Co., which sells canned corn, uses an operation costing system. Cans of corn are classified as either sweet or regular, depending on the type of corn used. Both types of corn go through the separating and cleaning operations, but only regular corn goes through the creaming operation. During January, two batches of corn were canned from start to finish. Batch X consisted of 800 pounds of sweet corn and batch Y consisted of 700 pounds of regular corn. The company had no beginning or ending work-in-process inventory. The following cost information is for the month of January:

 

Cost Information for the Month of January
Raw sweet corn		$5,200
Raw regular corn*		$2,450
Separating department costs		$1,500
Cleaning department costs		$900
Creaming department costs		$210
*Includes $300 for cream

 

Summary of Job Completion
	Batch	Type	Size (pounds)
	X	Sweet corn	800
	Y	Regular corn	700

Required

1. Compute the unit cost for sweet corn and regular corn.

2. Record appropriate journalentries.