(Based on a problem contributed by Roland Minch.) Celestial Glass Company manufactures a variety of glass windows in its Charleston plant. In department I clear glass sheets are produced, and some of these sheets are sold as finished goods. Other sheets made in department I have metallic oxides added in department II to form colored glass sheets. Some of these colored sheets are sold; others are moved to department III for etching and then are sold. The company uses operation costing.

Required:
Compute each of the following amounts.
1. The conversion cost per unit in department I.
2. The conversion cost per unit in department II.
3. The cost of a clear glass sheet.
4. The cost of an unetched colored glass sheet.
5. The cost of an etched colored glass sheet.