Computing unit cost for department and for completed units}

South Texas Company has two production departments. The nature of the process is such that no units remain in process in Finishing at the end of the period. During the period 10,000 units with a cost of \(\$ 27,200\) were transferred from Assembly to Finishing. Finishing incurred costs of \(\$ 8,800\) for materials, \(\$ 7,200\) for labor, and \(\$ 8,800\) for factory overhead, and finished 10,000 units during the month.

a. Determine the unit cost for the month in Finishing.

b. Determine the unit cost of the products transferred to finished goods.