Exercise 6-43 Basic Cost Flows Linsenmeyer Company produces a common machine component for industrial equipment in three departments: Molding, Grinding, and Finishing. The following data are available for September:

During September, 18,000 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 labor, applied overhead, product transferred in from a prior department, and total manufacturing cost.
2. Calculate the unit cost. (Note: Round the unit cost to two decimal places.)

Molding Department Grinding Department $ 30,400 Direct materials Direct labor Applied overhead $286,400 27,600 35,000 67,200 272,000 Finishing Department $29,400 68,400 57,000