Oak Furniture Co. manufactures a variety of wooden chairs. The company’s manufacturing operations and costs applied to products for June were

Three styles of chairs were produced in June. The quantities and direct materials costs were

Each unit, regardless of style, required the same cutting and assembly operations. The unfinished chairs, as the name implies, had no finishing operations whatsoever. Standard and deluxe styles required the same finishing operations.
1. Tabulate the total conversion costs of each operation, the total units produced, and the conversion cost per unit.
2. Tabulate the total costs, the units produced, and the cost per unit.

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Assembly Finishing $ 96,000 156,000 Cutting $ 60,000 $30,000 Direct labour Factory overhead 115,500 37,500 Style Quantity Direct Materials Standard 6,000 $108,000 Deluxe 4,500 171,000 Unfinished 3,000 66,000