Huttunen Company produces a common machine component for industrial equipment. The component is produced in three departments: moulding, grinding, and finishing. The following data are available for the month of September:

During September, 6,000 components were completed. There is no beginning or ending WIP in any department.
Required:
1. Prepare a schedule showing, for each department, the cost of direct materials, direct labour, applied overhead, product transferred in from a prior department, and total manufacturing cost.
2. Calculate the unit cost.

Transcribed Image Text:

Moulding Grinding Department Finishing Department Department Direct materials Direct labour Applied overhead $ 7,600 11,200 $61,600 $4,900 7,600 7,000 54,400 7,600