Exercise $5-9$

Computing Unit Cost for Department and for Completed Units

AAA Appliances Inc. 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. At the beginning of the period, $10,000$ units with a cost of $$30,000$ were transferred from Assembly to Finishing. Finishing incurred costs of $$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. Round your answer to the nearest cent.

$ $$ per unit $$

b$.$ Determine the unit cost of the products transferred to finished goods. Round your answer to the nearest cent.

$ per unit