Boulder Toys manufactures powered, ride-on tractors and other equipment for children. There are three models, increasing in features and detail: XL, XLS, and XLT. All three models start in the Assembly Department, where the raw materials are shaped and components, such as tires and motor, are assembled. The XL and XLS models are then sent to the Packaging Department, where they are made ready for delivery to dealers. The XLT models are sent from the Assembly Department to the Customization Department, where they are detailed with various special-order paints and logos.

Boulder Toys uses operations costing and conversion costs are allocated to products based on the number of units produced. No work-in-process inventories exist in any of the three departments. Data for October follow:

Required

What is the cost per unit transferred to finished goods inventory for each of the three models in October?

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Units produced Costs: Materials... Conversion costs Assembly. Customization. Packaging.... Total conversion costs... Total 3,800 $559,150 $307,800 27,950 72,200 $407,950 XL 1,800 $156,600 XLS 1,350 $180,900 XLT 650 $221,650